https://www.taxtmi.com/forum/issue?id=118892 Input tax credit may be claimed for GST paid on input services under reverse charge, but refund under the inverted duty mechanism is unavailable where accumulated credit arises from input services or capital goods rather than inputs. When tax is paid under reverse charge and the recipient is treated as a deemed service provider, the taxable value on which tax was discharged under reverse charge is not treated as the recipient's turnover for purposes of inverted-duty refunds, supporting denial of refund claims. en-us Fri, 08 Dec 2023 20:26:47 +0530 Fri, 24 Jan 2025 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118892 Input tax credit may be claimed for GST paid on input services under reverse charge, but refund under the inverted duty mechanism is unavailable where accumulated credit arises from input services or capital goods rather than inputs. When tax is paid under reverse charge and the recipient is treated as a deemed service provider, the taxable value on which tax was discharged under reverse charge is not treated as the recipient's turnover for purposes of inverted-duty refunds, supporting denial of refund claims. Discussion-Forum GST Fri, 08 Dec 2023 20:26:47 +0530 https://www.taxtmi.com/forum/issue?id=118892