Finance & Law Explained in 2 Minutes
Tax paid under wrong head
Reviewed 2026-07-19Robots: index,followOfficial law prevails
Workflow in 2 Minutes
Use IGST section 19 and corresponding CGST/UTGST relief; preserve original payment and re-payment/refund chain.
Decision sequence
- Freeze the relevant date and legal entity/registration.
- Classify the supply, product, service, machine or process.
- Apply the parent Act and exact special rule before the general rule.
- Map rate/exemption/RCM/ECO/cess and connected form.
- Reconcile books, customs/production/location evidence and portal data.
- Prepare exception log, reviewer sign-off and litigation note.
Worked control example
A supply was treated as intra-State and CGST/SGST was paid, but later evidence establishes inter-State supply. The taxpayer pays IGST and follows the statutory refund/relief route with both payment trails.
Evidence pack
- Executed contract / purchase order
- Invoice and tax head
- GSTIN and location evidence
- Shipping/customs/SEZ or machine records
- Rate/notification and computation sheet
- Returns, challans and acknowledgements
- Review note and source archive
Practical Q&A
What is the first control?
Fix the transaction, manufacture or import date and identify the legally relevant locations, product/service classification and liable person.
What is the minimum evidence file?
Act/Rule/notification sources, contract and invoice, location or production evidence, calculation, return/form acknowledgement and reviewer approval.
Can a portal result determine the law?
No. Portal treatment is operational evidence; the Act, Rules, notifications and binding judgments govern.