Question 15 - How does a taxpayer get the credit of the tax deducted at source on his behalf? Does he need to produce TDS certificate from the deductee to get the credit?
Faq On GST (2nd Edition) Dated 31.3.2017 Chapter 12 Returns Process and matching of Input Tax Credit
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TDS credit: confirm auto-populated deductor entries in your return to claim credit; no certificate production required. Deductors must submit deductee-wise deduction details in Form GSTR-7 which are auto-populated into the deductee's GSTR-2; the taxpayer must confirm those entries in GSTR-2 to avail TDS credit and need not produce a physical or electronic TDS certificate, though the certificate may be downloaded from the common portal for record-keeping.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TDS credit: confirm auto-populated deductor entries in your return to claim credit; no certificate production required.
Deductors must submit deductee-wise deduction details in Form GSTR-7 which are auto-populated into the deductee's GSTR-2; the taxpayer must confirm those entries in GSTR-2 to avail TDS credit and need not produce a physical or electronic TDS certificate, though the certificate may be downloaded from the common portal for record-keeping.
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