https://www.taxtmi.com/forum/issue?id=118975 Refund of tax paid under the reverse charge mechanism on jobwork services requires reversal of any input tax credit availed before claiming refund as an excess payment of tax. The wrongly paid tax should be shown as a receivable until ITC is reversed and refund proceedings are initiated. Principal liability for compliance and tax payment in the jobwork context applies where goods/inputs are sent for job work, including when the supplier is unregistered. en-us Sat, 10 Feb 2024 23:12:28 +0530 Fri, 24 Jan 2025 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118975 Refund of tax paid under the reverse charge mechanism on jobwork services requires reversal of any input tax credit availed before claiming refund as an excess payment of tax. The wrongly paid tax should be shown as a receivable until ITC is reversed and refund proceedings are initiated. Principal liability for compliance and tax payment in the jobwork context applies where goods/inputs are sent for job work, including when the supplier is unregistered. Discussion-Forum GST Sat, 10 Feb 2024 23:12:28 +0530 https://www.taxtmi.com/forum/issue?id=118975