There can be a lot of mistakes when filling in GST challan for making GST Payment. You may also end up paying excess GST due to this. This excess amount is shown as a balance in the Electronic Cash Ledger.
The balance in Electronic Cash Ledger can be claimed as a refund by submitting a refund application form RFD – 01. This can be done online on the GST Portal/ GSTN
The excess GST paid can be claimed as a refund within 2 years from the date of payment. This means that if excess GST is paid in the month of November 2017, GST refund application can be submitted until November 2019.
Here is a step by step Guide to File RFD – 01 on GST Portal:
Step 1: Login to GST Portal.
Step 2: Go to ‘Services’ > ‘Refunds’ > ‘Application for Refund’