Answer

1. F

   Facts

   If you paid CGST and SGST on a supply that is actually inter-state, Sec 77 of the CGST Act and Sec 19 of the IGST Act let you get a refund of the wrong tax once you pay the correct IGST. Interest is not charged on the correct IGST. Rule 89 sets the time limit as two years from the date of paying the correct tax.

2. P

   Provisions and law

   • Sec 77, CGST Act 2017Refund of CGST and SGST paid on a supply later found to be inter-state
   • Sec 19, IGST Act 2017Refund of IGST paid on a supply later found to be intra-state
   • Rule 89, CGST Rules 2017Application for refund in RFD-01 with the prescribed statements
3. A

   Analysis

   If ₹1,80,000 was paid as CGST and SGST on a sale to a buyer in another state, pay ₹1,80,000 IGST and then claim refund of the CGST and SGST in RFD-01. Check that the buyer's credit is also corrected. Check the current Rule 89 text for the time limit before filing.

4. C

   Conclusion

   1. 1Confirm the correct place of supply
   2. 2Pay the correct IGST in the next return
   3. 3Correct GSTR-1 through amendment
   4. 4File RFD-01 under the wrong-tax-head category with proof

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