https://www.taxtmi.com/article/detailed?id=12949 Where tax on services is levied on a forward charge basis, the registered supplier who collected the tax is the proper applicant for any refund of excess tax; refund eligibility requires the applicant to demonstrate that the tax or related amount was paid or collected by him and to produce prescribed documentary evidence, while limited exceptions permit recipient claims in distinct situations such as deemed exports. en-us Sat, 21 Sep 2024 08:30:54 +0530 Sat, 21 Sep 2024 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12949 Where tax on services is levied on a forward charge basis, the registered supplier who collected the tax is the proper applicant for any refund of excess tax; refund eligibility requires the applicant to demonstrate that the tax or related amount was paid or collected by him and to produce prescribed documentary evidence, while limited exceptions permit recipient claims in distinct situations such as deemed exports. Articles Goods and Services Tax - GST Sat, 21 Sep 2024 08:30:54 +0530 https://www.taxtmi.com/article/detailed?id=12949