https://www.taxtmi.com/article/detailed?id=13592 A supplier whose detained goods attract tax at the detention stage may claim refund of any excess tax paid later in regular returns. Before the amendment effective January 1, 2022, detention gave rise to tax plus penalty; after that amendment only penalty remains. Tax collected at detention is to be debited from the supplier's electronic credit account. An administrative circular creating an automatic duplicate tax liability conflicts with the detention provisions; excess tax paid in returns is refundable. en-us Wed, 19 Feb 2025 10:29:45 +0530 Wed, 19 Feb 2025 10:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13592 A supplier whose detained goods attract tax at the detention stage may claim refund of any excess tax paid later in regular returns. Before the amendment effective January 1, 2022, detention gave rise to tax plus penalty; after that amendment only penalty remains. Tax collected at detention is to be debited from the supplier's electronic credit account. An administrative circular creating an automatic duplicate tax liability conflicts with the detention provisions; excess tax paid in returns is refundable. Articles Goods and Services Tax - GST Wed, 19 Feb 2025 10:29:45 +0530 https://www.taxtmi.com/article/detailed?id=13592