https://www.taxtmi.com/forum/issue?id=119344 ITC cannot be availed twice on the same supply; excess tax payment should be recovered by filing a refund claim under the statutory refund procedure. The relevant date for refund computation is the payment made under forward charge where excess was paid. A taxpayer cannot unilaterally switch between forward charge and reverse charge bases to justify duplicate crediting. If tax collected by the supplier was without authority, the recipient may pursue refund rather than accept a demand under reverse charge. en-us Fri, 11 Oct 2024 21:52:11 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119344 ITC cannot be availed twice on the same supply; excess tax payment should be recovered by filing a refund claim under the statutory refund procedure. The relevant date for refund computation is the payment made under forward charge where excess was paid. A taxpayer cannot unilaterally switch between forward charge and reverse charge bases to justify duplicate crediting. If tax collected by the supplier was without authority, the recipient may pursue refund rather than accept a demand under reverse charge. Discussion-Forum GST Fri, 11 Oct 2024 21:52:11 +0530 https://www.taxtmi.com/forum/issue?id=119344