wrong payment of RCM GST

[Madhavan iyengar]

A Company has paid RCM GST on some transactions which were not subject to GST and Claimed the ITC credit of same

Query: For wrong payment of RCM GST can ITC be availed or a refund should be claimed of the wrong payment made.

[KASTURI SETHI]

Better and safe option is to claim refund under the category of "Excess Payment Of Tax".

[SIVARAMA KUMAR]

When RCM is not applicable then only option is to claim refund

[Bhavika Chothani]

Since wrong RCM payment was made so please claim refund rather than claiming ITC

AI Summary

Refund of excess tax: wrongly paid reverse charge GST should be reclaimed as refund rather than claimed as input tax credit. A company mistakenly paid tax under the reverse charge mechanism and claimed ITC; when RCM is inapplicable the recommended remedy is to claim a refund of the excess tax paid rather than treating the payment as eligible ITC.