Q. 361 Excess GST paid in GSTR 3B in comparison to GSTR 1 in FY 2021-22 and the same is not adjustessssd / set off till date in FY 2022-23 (no sales in FY 2022-23). Under which provision we can claim refund or whether assessee is eligible for set off of excess GST paid against future output liability? How to report in GSTR 9 for FY 21-22 ?

Ans. As per section 54 read with rule 89 of the CGST Act 2017, refunds of excess payment of tax may be filed through an application in Form GST RFD-01 electronically through GST portal before the expiry of two years from the relevant date. The details of the refund is to be provided in Part VI of Form GSTR-9.