Refund of TDS credit

[KARAN VERMA]

Sir, whether TDS credit received and stand in Electronic cash ledger is eligible for refund because all my output liability adjusted through input tax credit

If refudn is eligible, then under which category? Please describe.

AI Summary

Refund of TDS Credit in Electronic Cash Ledger Allowed Under GST, Refer Sections 51 and 54 of CGST Act. A user inquired about the eligibility for a refund of TDS credit standing in the Electronic Cash Ledger under GST, as their output liability was adjusted through input tax credit. Kasturi Sethi responded affirmatively, explaining that the refund is allowed and referenced sections 51 and 54 of the CGST Act, which outline the process for claiming refunds, including the conditions and timelines. Dr. Mariappan Govindarajan also confirmed that such a refund is possible. The discussion focused on the procedural aspects of claiming a refund for TDS credit under the GST framework.