Answer : yes. you can take ITC. As this is not restricted under Section 17(5) of CGST Act. and Section 16 of GST Act
Govt JE only certifiy the quantity and work done. You have to charge GST and raise bill.
on some Govt Work Contract there is Exemption from GST . Pls Consult GST consultant to raise Bill
You have to pay Correct IGST amount and the tax you have paid wronlgy in CGST and SGST will be refunded as per section
Tax wrongfully collected and paid to Central Government or State Government.
77. (1) A registered person who has paid the Central tax and State tax or, as the case may be, the central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed.
(2) A registered person who has paid integrated tax on a transaction considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall not be required to pay any interest on the amount of Central tax and State tax or, as the case may be, the Central tax and the Union territory tax payable.
file an application electronically in FORM GST RFD-01 (statement -6) . as per . Rule 89(2)(j) of CGST Act Application for refund of tax, interest, penalty, fees or any other amount
a statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply;
(4) Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.
Since You may be carrying goods for sale on approval basis . you should carry invoice copy with you. As soon as supply is made you should issue Invoice
Answer . The Taxes once charged in the invoice are to be paid to the Govt.
If the Taxes are charged in Excess, then Credit Note has to be raised .
which will be filed in GSTR 3b and GSTR 1 he return for the month during which such credit note has been issued but not later than September following the end of the financial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier, [ Section 34 of CGST Act 2017)