No, should be available to recipient. However as per provisions, supplier who has paid the tax erroneously is free to claim refund.
(ICAI FAQ PUBLICATION REVERSE CHARGE: FAQ NO. 33)
ॐ असतो मा सद्गमय
No, should be available to recipient. However as per provisions, supplier who has paid the tax erroneously is free to claim refund.
(ICAI FAQ PUBLICATION REVERSE CHARGE: FAQ NO. 33)