Question regarding basic concept of GST

What is the meaning of "passed on the incidence of such tax and interest to any other person" regarding GST refund?
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Quick Summary
This discussion clarifies the concept of 'passing on the incidence of tax' within the Goods and Services Tax (GST) system. It explains that when a business collects GST on a sale, it is effectively transferring the tax burden to the next entity in the supply chain, ultimately reaching the final consumer. This understanding is crucial for navigating GST refund processes.

When manufacturer collects GST on sale to wholesaler, we say incedence of tax is passed to wholesaler. When wholesale collects GST on sale to retailer, we say incidence of tax is passed to retailer. same goes to customer
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