This article explains procedure to be followed when wrong tax is paid by registered taxable person, wrong GST charged in invoice, wrong GST rate charged in invoice. Like IGST paid instead of CGST/SGST or vice versa.
The procedure is very simple, but first its necessary to understand what mistake there can be.
There can be two types of mistakes:-
Mr X, a registered taxable person in Delhi has sold goods to other person in Gujrat, he shall be liable to charge IGST in his invoice from the customer and shall pay the same to the credit of government but if by mistake charged CGST / SGST then he shall follow refund procedure (Read our article for procedure of refund) for CGST / SGST and pay IGST to the government for this he shall not be charged to any interest or penalty but if tax is collected from customers but not paid to the credit of the government then Interest and penalty proceedings may be initiated (Read our other article for cases when such proceeding may start).
Conclusion:- There is no procedure for adjustment of payment of tax leviable on inter / intra state transactions , one has to go for refund of wrong tax paid and pay the correct tax .