https://www.taxtmi.com/forum/issue?id=118552 The supplier remains primarily liable to remit any undercharged GST; recovery of the differential from the buyer depends on contractual terms, and the supplier can issue a debit note to seek reimbursement. Input Tax Credit consequences must be considered, including potential ineligibility where taxes are paid under specified enforcement provisions (Section 17(5)(i) and Rule 53(3) of the CGST Rules, 2017). Established jurisprudence recognises the seller's primary tax liability even where tax is collected from purchasers. en-us Fri, 26 May 2023 12:15:28 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118552 The supplier remains primarily liable to remit any undercharged GST; recovery of the differential from the buyer depends on contractual terms, and the supplier can issue a debit note to seek reimbursement. Input Tax Credit consequences must be considered, including potential ineligibility where taxes are paid under specified enforcement provisions (Section 17(5)(i) and Rule 53(3) of the CGST Rules, 2017). Established jurisprudence recognises the seller's primary tax liability even where tax is collected from purchasers. Discussion-Forum GST Fri, 26 May 2023 12:15:28 +0530 https://www.taxtmi.com/forum/issue?id=118552