No, it should not be available to recipient. However as per provisions, supplier who has paid the tax erroneously is free to claim refund.
(ICAI FAQ PUBLICATION 06-09-2017 : Levy and collection of tax- FAQ NO. 33)
ॐ असतो मा सद्गमय
No, it should not be available to recipient. However as per provisions, supplier who has paid the tax erroneously is free to claim refund.
(ICAI FAQ PUBLICATION 06-09-2017 : Levy and collection of tax- FAQ NO. 33)