Question8:

A GST ST registered assessee has filed ST return for the period from 1.4.2017 to 30.6.2017.  He made a mistake by entering higher gross value which resulted in excess calculation of service tax.  He could not also enter the particulars of some challans.  He claims that he paid excess service tax.  He could not revise the return within forty five days.  He filed GSTR-3B returns for July and August and GSTR-1 return for July.  He did not adjust the excess paid service tax.  He wants to know whether he can adjust the excess payment against his liability for September or apply for refund?  Could you please examine the issue and reply?

Answer:

Under the circumstances, the only option available is to claim refund under the provisions of erstwhile Service Tax Law, of course subject to period limitation and doctrine of unjust enrichment. (Reply dt. 17/10/2017)