Genuine hardship to GST tax payer.

 Please refer the below extract of law from GST.

As per Section 77 (1) of CGST Act, 2017 – “A registered person who has paid the Central tax and State tax or, as the case may be, the central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed.”

 

Further, as per Section 19 (2) of IGST Act, 2017 -  “A registered person who has paid central tax and State tax or Union territory tax, as the case may be, on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall not be required to pay any interest on the amount of integrated tax payable.”

Thus in case  taxpayer by mistake paid GST under RCM under wrong head means IGST under CGST/SGST or vice versa then  this mistake  cannot be rectified and taxpayer again require to  pay tax under correct head.   Thus for simple  clerical error taxpayer require to pay tax twice which is a genuine hardship for tax payer.