IGST Paid Instead of CGST/SGST — What Now?

Decision path

1. Reperform the nature/place-of-supply analysis.
2. Identify the wrong tax head and period.
3. Apply IGST section 19 / corresponding CGST refund machinery.
4. Pay the correct tax where required and pursue refund under the statutory route.
5. Reconcile ledgers and returns; do not solve only through accounting entries.

Finin2min ethics control

• Use the transaction date and official law applicable on that date.
• Do not force a one-line answer where conditions change the outcome.
• Keep evidence and amendment-chain links with the working paper.