GST
Same tax paid twice through two challans
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Facts
A duplicate PMT-06 payment simply adds to your cash ledger. It can be used for future dues or refunded as excess balance in RFD-01.
Provisions and law
- Sec 49(6), CGST Act 2017Balance left in the cash or credit ledger after paying dues may be refunded under Sec 54
- Rule 87, CGST Rules 2017Electronic cash ledger, PMT-06 challan and PMT-07 for payment not credited
Analysis
If ₹2,40,000 was paid twice, the ledger shows ₹2,40,000 extra after the return is filed. If next month's tax is similar, just use it. If not, claim refund. Ask your bank and accountant for a control on challan creation.
Conclusion
- Confirm both payments show in the cash ledger
- Decide to use or refund the duplicate
- File RFD-01 if refunding
- Add a maker-checker step for challans
A Savvy can do this for you
Refund of excess cash ledger balance
₹1,999
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