If excess tax has been paid than applicable, then GST authorities may make a refund of the extra balance amount paid by the entity. However, the entity should apply the correct computation method and GST tax slab rates to get an exact total GST amount payable. The entity would need to fill in GST deducted from the entity as well as GST deducted by the entity. In the supply chain of any product/service, there can be several suppliers from the raw material to finished product/service stage. Hence an entity in any supply chain pays GST to suppliers and charges GST from customers.