https://www.taxtmi.com/forum/issue?id=119785 Supplier overcharged GST and deposited excess tax; a revised invoice is not recommended as a remedy. The operative mechanism is to issue a credit note to the buyer and pursue refund of tax paid in excess under the statutory refund framework and procedural rules. Excess tax is treated as a deposit for refund purposes, which may influence time bar considerations. Practical and litigation risks exist in securing repayment, so a refund claim through the prescribed procedure is advised. en-us Wed, 26 Mar 2025 16:45:56 +0530 Thu, 27 Mar 2025 07:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119785 Supplier overcharged GST and deposited excess tax; a revised invoice is not recommended as a remedy. The operative mechanism is to issue a credit note to the buyer and pursue refund of tax paid in excess under the statutory refund framework and procedural rules. Excess tax is treated as a deposit for refund purposes, which may influence time bar considerations. Practical and litigation risks exist in securing repayment, so a refund claim through the prescribed procedure is advised. Discussion-Forum GST Wed, 26 Mar 2025 16:45:56 +0530 https://www.taxtmi.com/forum/issue?id=119785