TDS dedudted after 3 years after reporting invoices in GSTR 1

[YOGESH VARSHNEY]

Dear Sir

We have executed works contract in 2018-19 for a Govt Body, They deducted GST TDS in 2021-22, which we came to know Now ( i.e Nov-24) when EIU mismatch Notice came to us for mismatch of Turnover in TDS return filed by Deductor and Nil GSTR-1 Return filed by us in Nov-21, Till we not accepted the TDS credit. Based on these GST Dept is Demanding Tax and Interest for which we have already Paid Tax in 2018-19 and furnished details in GSTR 1. Just Because Deducter has Made payment and deducted tax and filed return after 3 Years, now what should be done

AI Summary

TDS credit acceptance advised where deductor remitted funds belatedly; respond to mismatch notice with proof of earlier tax payment.
A supplier should accept the TDS credit where the deductor has remitted the deducted tax; respond to the electronic mismatch notice by stating the tax was paid in the earlier period and furnish documentary proof such as GSTR 1 details and payment challans to secure rectification of the credit ledger.