TaxTMI 
TaxTMI 
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.
Refund of TDS credit
08 Aug 2020 
2 Replies 
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TDS credit refund: electronic cash ledger balances may be refunded under GST refund rules, subject to prescribed procedure.
TDS credit standing in a registered person's electronic cash ledger is eligible for refund under the GST refund framework: the balance in the electronic cash ledger may be refunded in accordance with refund provisions and a registered person may claim such refund through the prescribed return procedure, subject to the statutory time limits; however, a deductor is precluded from obtaining a refund where the deducted amount has been credited to the deductee's electronic cash ledger. (AI Summary)
TDS credit standing in a registered person's electronic cash ledger is eligible for refund under the GST refund framework: the balance in the electronic cash ledger may be refunded in accordance with refund provisions and a registered person may claim such refund through the prescribed return procedure, subject to the statutory time limits; however, a deductor is precluded from obtaining a refund where the deducted amount has been credited to the deductee's electronic cash ledger. (AI Summary)