Answer

1. F

   Facts

   GSTR-9C does not itself create a refund. Excess tax paid may be adjusted through credit notes within time, or claimed by a refund application under the refund rules where eligible.

2. P

   Provisions and law

   • Sec 34, CGST Act 2017Credit notes and debit notes adjust tax on an invoice; a credit note must be declared by 30 November after the year or the annual return, whichever is earlier.
   • Rule 80(3), CGST Rules 2017A taxpayer whose aggregate turnover exceeds ₹5 crore files a self-certified reconciliation statement in GSTR-9C along with GSTR-9.
3. A

   Analysis

   If you overcharged a customer, a credit note issued by 30 November reduces your liability. If tax was paid twice by mistake, an excess payment refund may be claimed within two years. Showing the excess in 9C only records it. Check which route fits your case.

4. C

   Conclusion

   1. 1Find why the excess arose.
   2. 2Issue credit notes within time if it relates to sales.
   3. 3Claim refund of excess payment where allowed.
   4. 4Record it in GSTR-9C.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.