Wrong GST Head, Right Tax Paid - Must the Taxpayer Pay Again?

Not every GST mismatch means that tax has remained unpaid. Sometimes the correct amount of tax is discharged within time, but it is inadvertently deposited under the wrong tax head. An intra-State supply may, for instance, attract CGST and SGST, yet the entire tax may mistakenly be paid as IGST. The amount reaching the Government is correct; the error lies in the head under which it is accounted f…