Question

Can GST be recovered by the GST department from the recipient of service in case it is found later that the Supplier has wrongly charged GST from the recipient at a lower rate (for eg- charged 5% instead of 18%) on the Tax Invoice raised by the Supplier to the Recipient and the Recipient has not availed any ITC of the GST charged in the said Tax Invoice.

Answer

The Assessment and Audit of the return filed by the supplier is to be done by the Juridictional GST Officer.
If there is any short payment of Tax, the notice will be issued to the supplier under Secion 73 or 74 as the case may be.

The recovery from the recipient can not be made irrespective of the fact whether the ITC is availed or not by recipient.
There is only one exception i.e. the supplier unit is a dummy unit created by the receiver to evade the tax. (Reply dt. 26/06/2018)