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Can supplier adjust deposited CGST and SGST with IGST?

No requirement under GST law to pay interest at 18% per annum because of delay in filing of the returns

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Amit Bhagat
I had undertaken an interstate transaction on which I understand integrated goods and services tax (IGST) should be applied. However, at the time of the transaction, I inadvertently considered it as an intrastate transaction and deposited central GST and state GST instead. Can I adjust the deposited CGST and SGST with the IGST?

There is no provision allowing a person to adjust CGST and SGST deposited inadvertently against a transaction actually liable to IGST. However, there is a provision under GST law that allows a supplier to claim a refund of central tax and state tax paid on a transaction