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Time of Supply in case of Change in Rate of Tax under GST Scenario

GST portal enabled new window for claiming TDS/TCS credits

Practical guide and procedure on Services under GST Law 2017
![Unless amount of excess GST credit taken has not been quantified, punishment cannot be imposed [HC]](https://assets.studycafe.in/_v/800/uploads/2019/05/Unless-amount-of-excess-GST-credit-taken-has-not-been-quantified-punishment-cannot-be-imposed-HC-1.jpg)
Unless amount of excess GST credit taken has not been quantified, punishment cannot be imposed [HC]

HC issues notice to GST authorities for final disposal of refund where excess input tax was paid by assessee
