{"id":104211,"date":"2021-09-09T16:25:41","date_gmt":"2021-09-09T10:55:41","guid":{"rendered":"https:\/\/legalwindow.in\/?p=104211"},"modified":"2021-09-13T10:33:27","modified_gmt":"2021-09-13T05:03:27","slug":"what-if-gst-wrongfully-collected-and-paid-to-government","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/what-if-gst-wrongfully-collected-and-paid-to-government\/","title":{"rendered":"What if GST wrongfully collected and paid to Government?"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-104216 size-full\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/What-if-GST-wrongfully-collected-and-paid-to-Government-1.png\" alt=\"What if GST wrongfully collected and paid to Government?\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/What-if-GST-wrongfully-collected-and-paid-to-Government-1.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/What-if-GST-wrongfully-collected-and-paid-to-Government-1-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/What-if-GST-wrongfully-collected-and-paid-to-Government-1-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/What-if-GST-wrongfully-collected-and-paid-to-Government-1-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/What-if-GST-wrongfully-collected-and-paid-to-Government-1-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>GST i.e. Goods and Service Tax is an indirect tax i.e. collected from customers and paid to the government. The Act also provide all the detailed provisions about its collection, payment, due date of payment, due date of returns etc. Now, what happens if the GST is wrongfully collected and paid to the government? Well this will be our scope of discussion in the article. The discussion is based on the judgment in a recent case where<a href=\"https:\/\/legalwindow.in\/gst-registration\/\" target=\"_blank\" rel=\"noopener\"> GST<\/a> was collected and paid wrongfully to the government.<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><strong>Table of Contents<\/strong><\/p>\n<ul>\n<li><a href=\"#basics\">Basics about GST<\/a><\/li>\n<li><a href=\"#meaning\">Meaning of Some Important Terms<\/a><\/li>\n<li><a href=\"#mechanism\">Mechanism of CGST, IGST and SGST<\/a><\/li>\n<li><a href=\"#background\">Background of the case<\/a><\/li>\n<li><a href=\"#claims\">Claims made by petitioner and respondent<\/a><\/li>\n<li><a href=\"#judgment\">Judgment of the High Court<\/a><\/li>\n<li><a href=\"#conclusion\">Conclusion<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"basics\"><strong>Basics about GST<\/strong><\/h2>\n<p>As mentioned earlier, GST is an indirect tax. Simply put, any businessman who is eligible for paying GST on the basis of turnover, has to issue a tax invoice to his buyer. On the value of goods\/services GST has to be charged at applicable rates. Now, the buyer will pay the tax to businessman and businessman is supposed to pay the same to the government. The payment of GST can be done through available input credit or cash as the case may be. Also the buyer if eligible to take input credit, can take so and set-off the same with his liability of output tax.<\/p>\n<p>In between this simple looking process there is a full-fledged mechanism and jargon of technical terms that we need to understand before discussing the case law.<\/p>\n<h2 id=\"meaning\"><strong>Meaning of Some Important Terms <\/strong><\/h2>\n<ul>\n<li><strong>GSTR-1- <\/strong>GSTR-1 is a return that is required to be filed by every registered taxpayer. It can be filed monthly or quarterly depending on the turnover limits. The return contains details of all taxable outward supplies made by the business. The details of Inter-State and Intra-State sales are given in this return form.<\/li>\n<li><strong>GSTR-3B<\/strong><strong>&#8211; <\/strong>GSTR 3-B is a return that is required to be filed by all registered taxpayers monthly or quarterly depending on their turnover. This return form contains details about such as inward and outward supplies of goods or services, input tax credit availed, tax payable, tax paid, etc. The return needs to be filed even if there is no sale and purchase during the period.<\/li>\n<li><strong>Electronic Cash Ledger- <\/strong>It is just like a bank account maintained online. Whatever payment has to be made for GST is made through Electronic Cash Ledger. After utilizing the eligible credit, any amount of GST that remains payable has to be paid using the electronic cash ledger.<\/li>\n<li><strong>Electronic Credit Ledger-<\/strong> Where the electronic cash ledger keeps a track of the output tax paid in cash, the credit ledger keeps track of the input tax credit availed on various inputs taken. It keeps a record as to how much credit was availed and utilized during a particular period.<\/li>\n<\/ul>\n<p>Both these ledger are available on GST portal for all registrants and taxpayers.<\/p>\n<h2 id=\"mechanism\"><strong>Mechanism of CGST, IGST and SGST<\/strong><\/h2>\n<p>The registration under GST is to be taken state-wise. Therefore, GST is levied in three forms-<\/p>\n<ul>\n<li>CGST (Central GST) &#8211; Levied on Intra-State Sales. Both seller and buyer<\/li>\n<li>SGST (State GST) &#8211; Levied on Intra-State Sales. Registered under same state<\/li>\n<li>IGST (Integrated GST) &#8211; Levied on Inter-State Sales<\/li>\n<\/ul>\n<p>Now, when a tax invoice is prepared, say for a service taxable at 18%, then in case of<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-104219\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/hjds.jpg\" alt=\"\" width=\"1000\" height=\"195\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/hjds.jpg 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/hjds-600x117.jpg 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/hjds-300x59.jpg 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/hjds-768x150.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/p>\n<p>These were the basic concepts that will help us understand the arguments made in the case and also the judgment made.<\/p>\n<h2 id=\"background\"><strong>Background of the Case<\/strong><\/h2>\n<p>The case discussed here is Shree Nanak Ferro Alloys Pvt. Ltd. Vs. GST Department.<\/p>\n<ul>\n<li>The taxpayer is a company registered under CGST and IGST Act.<\/li>\n<li>In the month of September, 2017 i.e. just within 3months the levy of GST was started, the taxpayer filed his GSTR-1 and subsequently GSTR-3B.<\/li>\n<li>Now, the issue was that both GSTR-1 and GSTR-3B of the month September-2017 were contradictory to each other-<\/li>\n<\/ul>\n<div class=\"c-tablei-wraper\">\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 GSTR-1<\/strong><\/td>\n<td style=\"border: 1px solid #555;\"><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 GSTR-3B<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\">IGST Liability- Rs.74.51 lakhs<\/td>\n<td style=\"border: 1px solid #555;\">IGST Liability- Rs.32.52 lakhs<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\">CGST Liability- Rs.2.68 lakhs<\/td>\n<td style=\"border: 1px solid #555;\">Liability-Rs.44.67 lakhs<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<ul>\n<li>This matter came into light almost after 1 year and taxpayer was asked to pay the deficient IGST with applicable interest.<\/li>\n<li>And taxpayer claimed that it is just a misclassification, so he should not be made to bear the interest.<\/li>\n<\/ul>\n<p>Let us now see arguments made from both the parties which will help us understand facts of the case further.<\/p>\n<h2 id=\"claims\"><strong>Claims made by petitioner and respondent<\/strong><\/h2>\n<div class=\"c-tablei-wraper\">\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><strong>Basis<\/strong><\/td>\n<td style=\"border: 1px solid #555;\"><strong>Petitioner<\/strong><\/td>\n<td style=\"border: 1px solid #555;\"><strong>Respondent<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\">Intentions of the Taxpayer<\/td>\n<td style=\"border: 1px solid #555;\">\n<ul>\n<li>There was no short-payment, the payment was made in a wrong head.<\/li>\n<li>Tax was paid timely and mistake happened as GST was initial phase of implementation<\/li>\n<\/ul>\n<\/td>\n<td style=\"border: 1px solid #555;\">\n<ul>\n<li>It cannot be treated as a bonafide mistake as GSTR-1 was filed correctly but stand was changed for no reason in GSTR-3B. So interest and penalty should be levied<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\">Adjustment of CGST to IGST<\/td>\n<td style=\"border: 1px solid #555;\">\n<ul>\n<li>The payment was made through electronic cash ledger and there were no malafide intentions is discharging the liability.<\/li>\n<li>The tax can be transferred from one head to another as per Rule-92<\/li>\n<li>The taxpayer was ready to pay the deficient tax under IGST and claim the refund for excess amount paid under CGST or adjust it against future tax liability.<\/li>\n<\/ul>\n<\/td>\n<td style=\"border: 1px solid #555;\">\n<ul>\n<li>There is no provision for transfer\/adjustment\/utilization of paid tax from one head to another. Also, because of this error state has lost its share of tax and whole amount has gone to central government.<\/li>\n<li>No provisions allow transfer of amount from CGST to IGST in case the tax is paid through electronic cash ledger.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\">Claimed relief<\/p>\n<p>under certain provisions<\/td>\n<td style=\"border: 1px solid #555;\">\n<ul>\n<li>Sec-77 of CGST Act- If the supply was considered as <strong>Intra State Supply first<\/strong> but and classified as <strong>Inter-State supply later<\/strong> the registered person will not be liable to pay any interest.<\/li>\n<li>Sec-19 of IGST Act- If the supply was considered as <strong style=\"font-family: inherit; font-size: inherit;\">Inter State Supply first<\/strong><span style=\"font-family: inherit; font-size: inherit;\"> but and classified as <\/span><strong style=\"font-family: inherit; font-size: inherit;\">Intra State supply later<\/strong><span style=\"font-family: inherit; font-size: inherit;\"> the registered person will not be liable to pay any interest.<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"border: 1px solid #555;\">\n<ul>\n<li>The claimed relief under the mentioned sections cannot be given as these sections are for bonafide mistakes.<\/li>\n<li>In this case it is not a bonafide mistake as the GSTR-1 was filed correctly and GSTR-3B was filed wrongly<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>After listening to both sides, let us see the decision of the Honorable High Court in this\u00a0\u00a0 regard.<\/p>\n<h2 id=\"judgment\"><strong>Judgment of the High Court<\/strong><\/h2>\n<ul>\n<li>High Court emphasized the fact that the petitioner company had discharged its liability in full. No transaction has been concealed or fraud has been committed by the company.<\/li>\n<li>The intentions of the company cannot be doubted as mistake has indeed happened in quite early phase of implementation of <a href=\"https:\/\/en.wikipedia.org\/wiki\/GST\" target=\"_blank\" rel=\"noopener\">GST<\/a>.<\/li>\n<li>High court held that even though GST was wrongly collected and paid to the government, company does not gain any benefit from doing so.<\/li>\n<li>It also emphasized that provisions of CGST and IGST Act (as discussed above) clearly states that no interest can be collected from a registered person in case the classification of a supply changes eventually.<\/li>\n<li>Also the fact that company is ready to pay the amount under IGST makes the argument of adjustment of IGST and CGST irrelevant.<\/li>\n<li><strong>The final verdict of the case was-<\/strong>\n<ul>\n<li>Petitioner Company was directed to pay the amount deficient under IGST.<\/li>\n<li>No interest has to be paid by the Company.<\/li>\n<li>For the amount paid excess in CGST, it was held that company can claim refund or adjust the amount against its future liabilities.<\/li>\n<li>The writ application of the company was therefore allowed.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 id=\"conclusion\"><strong>Conclusion<\/strong><\/h2>\n<p>From the above discussion we can say that wherever the intentions of the registered person are not malafide the law and judiciary are always there to help. In this case, we have seen that law already had the provisions with regards to non-levying of interest in case the classification of the supply changes eventually. Also provisions for allowing the refund wherever the officer is satisfied that same has to be issued are already in place. Emphasis of this judgment that if there is no fraud or concealment from side of the taxpayer than relevant reliefs provided by the act should be extended to them.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST i.e. Goods and Service Tax is an indirect tax i.e. collected from customers and paid to the government. The Act also provide all the detailed provisions about&hellip;<\/p>\n","protected":false},"author":4,"featured_media":104217,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-104211","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What if GST wrongfully collected and paid to Government?<\/title>\n<meta name=\"description\" content=\"Guide about What if GST wrongfully collected and paid to Government, Basics about GST, Meaning, Mechanism of CGST, IGST and SGST, etc.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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