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Refund under section 54 of the CGST Act 2017 simple brief description and discussion

 Post written by GST blogger www.www.taxpaper.in.in 

Refunds in GST are 12 categories under which different applications can be filed on the GST portal online. In this article, today we are going to deal with five to six of these refund applications, which are predominantly under use. Commonly asked and you're also going to see what kind of refunds these are and what kind of taxpayers can apply for these refunds. And what kind of Remedy are these refunds,  to give to the taxpayers? The first and foremost type of Reform, allocation, that we are going to discuss is the refund of the excess balance lying in the electronic cash Ledger. To appreciate and understand the role played by the electronic cash flow during the process of facilitating GST payments. So, now while generating a Challan and depositing the money to the electronic calculator, due to oversight in typographical error it sometimes happens that significantly undo and excess amounts get deposited it 


 So let's take a situation where your liability is 50,000 rupees to be paid in cash. Now while creating the Challan erroneously, you enter 0 extra which means 5 lakh rupees now stands debited in your bank account and sitting in your electronic cash. What to do now, first things first, there is no need to Panic by making this refund application. We can happily get a refund of the money that has been unduly excessively deposited into your electronic cash Ledger. The money which has come from your bank account into the electronic cash, Ledger can be sent back into the Bank account. This different application is also beneficial for those taxpayers who exist only to engage with the government. So, significant amounts of money continuously get deposited into the electronic cash register in the form of GST. Tedious while GST  is a discussed for another day. We are not to understand that so many lakhs of rupees, which I just rely on utilized and dropped in your electronic cash ledger. 


Can be put to better use in your day-to-day businesses and meeting the liquidity crunch. If you apply for this refund and shift the money from the electronic cash Ledger back into the bank account. This is one of the simplest and easiest types of different applications that can be filed online.

 The next type of refund that comes up for discussion is a refund of excess tax paid. So yes, you are not merely depositing money into the electronic cash Ledger and coming waiting for you to come back. You have paid for exercise so tags that you have paid. Your money has reached the government's treasury now. Why would anybody pay extra cash? The reasons are aplenty. I will give you one example. So let us say the sales team has generated an invoice and subsequently canceled it, but the information about invoice cancellation never reach the accounts team, the accounts team has uploaded this invoice, and also pay the tax applicable to it. So how do I get this money back because the tax has been paid, which means the money has reached the government's giving? So because This is a refund application to be filed in these circumstances.


But one thing has to be acknowledged over here, this is not going to be a straightforward refund application. Mainly because the money has gone to the government and you are trying to get it back the money which has gone to the government. So in such situations, the hassles there are going to be and also the kind of questions in the kind of interaction that you are going to have with the GST Department are aplenty, but yes, by filing a refund application. In this type of application, you can still get back the money, and get back the taxes that have been paid in excess next type of even application up for discussion is the refund of the excess balance lying in the electronic credit lecture. Now, this type of refund is the most commonly, misunderstood and misconstrued type of refund application primarily, because anybody and everybody are looking for liquidating, the electronic credit  Ledger. 


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