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GST Payments and Returns Rules

GST Payments and Returns Rules

After GSTR 1 and GSTR 2 introduced by the seller, you need to install GSTR 3 and make GST payment. Also, if restitution is required, the same will be done by creating a refund request form.


1. What are the payments to be paid within the GST?

According to GST  is paid mainly divided into 3: –

  • IGST – paid delivery (perceived at the centre) is done at interstate
  • CGST – paid when delivery to the state (payable in the centre)
  • SGST – paid when delivery to the state (due to state)
Goods sold from Delhi to Bombay NO NO YES
Goods sold within Bombay YES YES NO
Goods sold from Bombay to Pune YES YES NO

In addition to the above payments, the distributor is required to make these payments –

  • Withholding Fee (TDS) – TDS is a mechanism whereby the tax is held at the dealer before the transfer seller

Reverse Charge under GST

2) How do I make a payment to GST?

The fee for GST can be done in 2 ways –

  • Payment through a credit card –
    The ITC loan can be taken over by the divisions for payment to GTS. The loan can be taken only for the payment of a tax. Interest, fines and late fees cannot be paid through the ITC.
  • Payment through a cash register –

GST payment can be made online or offline. The challenge must be generated on the GST portal for online payment and sign-up.

When the tax debt is more than 10,000 rubles, it is mandatory to pay the Internet fees.

B) Refund: –
1) What is the return of GTS?

Usually, when paid GST is more than the obligation for GTS, there is a situation where a return to GTS is required. According to GST, the recovery request process is standardized to avoid confusion. The process is online and the time limits are set for them.

2) When can I request a refund?

There are many cases where recovery may be required. Here are some of them – Excessive tax payments are due to an error or omission.

  • Export to a dealer (including fictitious export) of goods/services on request for a discount or refund
  • Accumulating ITC because the output is exempt from tax or not calculated with zero
  • Refund of the fee paid for purchases made by embassies or UN bodies
  • Restitution of taxes to international tourists
  • Complete the provisional evaluation

3) How is the GST collection calculated?

Let’s take a simple case to pay the surplus levy.

For example, Mr B for GST liability for September is RS 50000. But due to a mistake, Mr B made a GST payment of Rs 5 lakh.

Now, Mr B has made an excessive payment to Rs GTSs. 4.5 Lakh that can be claimed as a reimbursement. The deadline for requesting a refund is 2 years from the date of payment.

4) What is the maximum time claiming the fee?

The deadline for receipt of the payment is 2 years from the relevant date.

The corresponding data is different in each case.

Here are the relevant dates for certain cases –

Reason for claiming GST Refund Relevant Date
Excess payment of GST Date of payment
Export or deemed export of goods or services Date of despatch/loading/passing the frontier
ITC accumulates as output is tax exempt or nil-rated the Last date of a financial year to which the credit belongs
Finalisation of provisional assessment Date on which tax is adjusted


In addition, if the return delay interest payable 24% GA pays the government.

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