I wrongly make payment of  gst by DRC-03 using Credit ledger BUT IT NOT APPROVED BY OFFICER TILL NOW . IS THEIR ANY CHANGE I GET BACK MY ITC AMOUNT TO MY CREDIT LEDGER BACK?

Reply—There are two options available with the tax payer;

1. To adjust such excess payment in the subsequent period GSTR returns as detailed in Circular No.26/26/2017-GST dated 29.12.2017

2. Alternatively, when adjustment is not feasible, the wrongly paid tax (excess tax) shall be claimed as refund as per the provisions of rule 89 (2)(k) of the CGST Rules.