TDS BY GOVT DEPT AND HOW TO CLAIM

[giri gattupalli]

respected sir

tds under gst act made by govt department and GSTR-7 filed .and amount reflected in FORM 2A of work contractor. but in FORM 3B colum relates to claim of tds that is colm 6.2 of 3B is blocked and not yet released by dept . what is the remedy

plese discuss .

thanking you

giri

AI Summary

TDS under GST: accept TDS credit via return so it appears in cash ledger; not treated as ITC in GSTR 3B.
TDS under GST: when a government deductor files GSTR 7 and the deducted amount appears in Form 2A but column 6.2 of GSTR 3B is blocked, the operative step is to accept the TDS credit via the Return Tab's View TDS/TCS Credit. Once accepted, the credit appears in the taxpayer's cash ledger and should not be treated or reported as Input Tax Credit in GSTR 3B.