In a particular month, while filing GSTR-3B we have wrongly paid CGST/SGST instead of IGST. As per GST Act we should pay the IGST amount & claim refund of CGST/SGST wrongly paid but the amount is huge also the ITC is not sufficient to set off such liability. Can we make an inter head adjustment? As per Kerala High Court Judgement we can make such adjustment, Please Guide.

Reply— As per judgment of Kerala high court, It is also open for the respondent to consider the request for adjusting the amount towards payment made in wrong head. Therefore, inter-head adjustment of wrongly paid taxes is depends on department decision.