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.

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.