How can tax paid be recouped and adjusted in case of return of goods attracting reverse charge

There is no provision in section 34 of the CGST Act or Rule 52 of the CGST Rules, 2017 regarding reversal of tax paid. Equity demands that relief be allowed to the recipient who has paid the tax so that the recipient may apply for refund under section 54 of the CGST Act and not issue credit note or revised invoice for which there is no provision. This relief to claim refund will be subject to credit not being availed by the recipient on the tax so paid.

(ICAI FAQ PUBLICATION 06-09-2017 REVERSE CHARGE : FAQ NO. 29)