https://www.taxtmi.com/forum/issue?id=115852 Where a registered person pays tax under the reverse charge mechanism that was not legally leviable, such payment should be recoverable by refund rather than treated as input tax for credit. The refundable route is available as a claim for "any other amount" paid where the payer did not pass on the incidence to another person, providing restitution of wrongly paid reverse-charge tax without creating an input tax credit entitlement. en-us Sat, 04 Jan 2020 13:07:47 +0530 Thu, 23 Jan 2025 15:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115852 Where a registered person pays tax under the reverse charge mechanism that was not legally leviable, such payment should be recoverable by refund rather than treated as input tax for credit. The refundable route is available as a claim for "any other amount" paid where the payer did not pass on the incidence to another person, providing restitution of wrongly paid reverse-charge tax without creating an input tax credit entitlement. Discussion-Forum GST Sat, 04 Jan 2020 13:07:47 +0530 https://www.taxtmi.com/forum/issue?id=115852