Ques: How to withdraw GST pending Appeal on GSTIN portal ?, in case of amnesty benefit to file spl-02 form

Ans: The taxpayer is required to withdraw the appeal by filing Form GST APL-01W on the GST Portal before filing an application for waiver of interest or penalty or both, Section under 128A of the CGST Act and  enclose the order / acknowledgement of withdrawal of such appeal along with the application filed in FORM GST SPL-01 or FORM GST SPL-02.

Ques: Whether interest & penalty is payable on tax being deposited on account of Audit conducted under section 65 by issuing ADT01

Ans: Yes, interest under Section 50 & penalty under the relevant section i.e. 73/74/75 etc.) is payable on the payment of tax deposited on account of Audit conducted by the department.

Ques: I am working as CA and one of my client has wrongly declared his sale as local sale while in actual it was interstate sale and hence accordingly he has paid SGST and CGST instead of IGST. second problem is while he has filed amendment in GSTR 1, he amend the bills from B2C to B2B and second amendment is amendment in tax paid as IGST but system has not allowed him to change tax and resultant his total sale was overstated as compared to actual sales and department is asking for payment of IGST.
My query is that can we settle these taxes i.e. SGST and CGST with IGST. Assessee has already paid taxes on the same and levy of interest should also not be there as department has no loss as department has already received tax on the same sale though it was not IGST.
Dear sir kindly guide me the best way to handle this so that i can get this case into assessee’s favour.

Kindly refer to Section 77 of CGST Act which deals with similar case and states that you may claim refund of tax paid under wrong head and can now pay the taxes under correct head without any interest levy.