Taxpayer registered under GST can apply for refund of excess GST paid in the following cases:
- Mistakenly paid excess GST on paying the GST Challan
- Mistakenly made payment under wrong head of GST Challan. Eg: amount paid under fee instead of tax
- When taxpayer has paid GST on sales and later cancelled the invoice without generating a Credit Note
Read more: Steps to claim GST Refund of excess GST paid on GST Portal