Excess charged and deposited

[arun Kumar]

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

AI Summary

Excess GST deposit: issue a credit note and pursue statutory refund; expect procedural hurdles and possible litigation.
Supplier overcharged GST and deposited excess tax; a revised invoice is not recommended as a remedy. The operative mechanism is to issue a credit note to the buyer and pursue refund of tax paid in excess under the statutory refund framework and procedural rules. Excess tax is treated as a deposit for refund purposes, which may influence time bar considerations. Practical and litigation risks exist in securing repayment, so a refund claim through the prescribed procedure is advised.