Client Challenge
A construction company accidentally treated an intra-state supply as inter-state and ended up paying ₹52+ lakh as IGST. Later, the mistake was caught, and a revised CGST + SGST invoice was raised, but the company had no IGST liability in the upcoming months to adjust the excess payment.The Problem
With no way to offset the wrongly paid IGST through future returns, the company was stuck:- The IGST was paid in error
- A credit note was issued to nullify the old invoice
- But the credit note couldn't be adjusted for the lack of IGST liability
- The money was effectively locked without a refund
Our Approach
We stepped in with a precise refund plan under Section 54:- Prepared a refund claim with supporting invoices, credit notes, and payment trails
- Attached a CA certificate and legal declaration to confirm no dual credit was availed
- Cited the law clearly: the same supply was taxed twice, and a refund was the only remedy
The Result
- Refund initiated without objections
- No litigation, escalation, or disruption to client operations
- Confidence restored in internal teams and documentation practices
What This Proves
Even large GST mistakes can be fixed — when corrections are made transparently and backed by law. With clean paperwork and the right guidance, refunds are well within reach.