Dear Sir,
we are a supplier to Railways; in 2022 we supplied materials to them but charged wrongly excess amount without giving the agreed discount amt. Now the bills are being processed for payment, but the customer his calculated as per the agreement, which is below our invoice value. We have deposited GST, but now customer is calculated GST at lesser amount.
Accordingly, can we submit a revised invoice and claim back the excess GST deposited.
with warm regards
Arun Kumar
Supplier Faces GST Refund Challenge: Excess Invoice Due to Discount Error, Options Under Sections 31(1)(a) & 54 Explored A supplier to the Railways mistakenly charged an excess amount on a 2022 invoice by not applying an agreed discount, leading to a discrepancy with the customer's calculations. The supplier seeks to know if a revised invoice can be issued to claim back the excess GST deposited. One respondent advises that a revised invoice cannot be issued under Section 31(1)(a). Another suggests issuing a credit note and filing for a refund under Section 54 of the CGST Act, noting the excess tax as a deposit rather than a tax, and warns of potential litigation. A third respondent recommends exploring refund options. (AI Summary)
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