TDS IN GST- GSTR7 AMENDMENT

[CABIJENDERKUMAR BANSAL]

Fact of case:

Govt. deductor deduct Tds (gst) of a deductee and filed GSTR 7 return.But while filing the return,amount of Tds has been entered excess against deductee GST No. by mistake.

Deductee also accept the excess Tds in his portal login and the same has been credited in his Electronic cash ledger.

Now deductor saying that because of deductee already accepted the tds amount,amendent cannot be made by him. So they are demanding excess amount of tds in cash from deductee to compensate the same.

Query:

1) whether deductor still make amendment in return to rectify the same.

2) whether deductee should re-imburse the excess tds in cash to deductor

3) whether there is any possibility of demand in following years due to excess tds accepted by deductee

AI Summary

Government Deductor Seeks Reimbursement for Excess TDS Credited to Deductee's Ledger; Amendments Not Allowed Post-Acceptance A government deductor mistakenly entered an excess TDS amount against a deductee's GST number in the GSTR-7 return. The deductee accepted this excess amount, which was credited to their electronic cash ledger. The deductor now demands reimbursement from the deductee, arguing that amendments are not possible after acceptance. Experts clarified that amendments cannot be made once the return is filed and accepted, but adjustments can be made in subsequent returns. Suggestions included appealing to the GST Council for policy changes and emphasizing that the deductee should morally reimburse the excess amount.