The GST framework covers refunding any taxes that have been paid in excess of the amount of tax due. The additional tax may be owed by either the customer or the provider. Refund requests can come from either the client or the supplier. The only time a customer may ask for a refund is if they have already paid the extra tax. It is only feasible for the supplier to ask for a GST refund after the supplier has paid the excess tax.
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