FORM GSTR 7A -TDS

[DEEPA PG]

Sir,

Ours is a Trading Company involved in Electronic Goods business.At the end of FY 2019-20 we had a sale to a Government department- GSTIN regsitered under Telungana as Regular Tax Payer-) it is observed that this entity had registered itself as a 'Regular Taypayer'. Therefore, it cannot deducts GST TDS on payments made by it.

Customer Deducted a TDs on our sales Value by March 2020 and filed the GST TDS during the month from their Hyderabad Unit bearing another GSTIN r-had registered itself as "TDS Deductor". Therefore, this unit can deduct GST TDS on payments made by it.

My doubt is that is that-As per Section 51(5) of the CGST Act, 2017, shall we eligible to get credit of TDS against the filed -FORM GSTR 7A by aother GSTIN of Same Goverment department ( the state also different billing to Telanagana where , Tax deducted from Hyderabad)

Is such any provision in any one of the chapter mentioning it.Kindly advice.

AI Summary

GST TDS credit: claim deducted tax via electronic cash ledger after accepting deductor's return with EVC or DSC.
Where tax is deductible on an inter state supply, a TDS amount shown in the deductor's GSTR 7/GSTR 7A can be credited to the supplier's electronic cash ledger after the supplier acts on the deductor's return (accept/reject) and authenticates acceptance using EVC or DSC on the GST portal; credit depends on the TDS being correctly reported against the supplier's GSTIN in the deductor's filing.