https://www.taxtmi.com/article/detailed?id=12175 When a supplier mistakenly charges and pays a higher GST rate than applicable to the recipient's output, the recipient may claim input tax credit and an inverted duty refund where the tax on input actually exceeds tax on output; the entitlement turns on the tax paid on inputs versus outputs, and authorities cannot compel the recipient to charge a higher output rate or reassess the supplier's payment to deny the refund. en-us Wed, 27 Dec 2023 09:44:53 +0530 Wed, 27 Dec 2023 09:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12175 When a supplier mistakenly charges and pays a higher GST rate than applicable to the recipient's output, the recipient may claim input tax credit and an inverted duty refund where the tax on input actually exceeds tax on output; the entitlement turns on the tax paid on inputs versus outputs, and authorities cannot compel the recipient to charge a higher output rate or reassess the supplier's payment to deny the refund. Articles Goods and Services Tax - GST Wed, 27 Dec 2023 09:44:53 +0530 https://www.taxtmi.com/article/detailed?id=12175