1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Claim Refund for Excess Tax in Cash Ledger Due to Errors in Form GSTR 7 or 8 Under Sections 51 & 52</h1> Tax deducted or collected under sections 51 and 52 of the CGST Act must be paid via FORM GSTR 7 or 8. Errors often occur when taxes are deposited under incorrect heads, creating an excess balance in the cash ledger. This excess can be claimed as a refund by the deductor or collector. If the excess is credited to the deductee's ledger, they can adjust it against their tax liability or claim a refund. Registered persons are not required to use TDS/TCS amounts solely for tax liabilities and can request a refund for any unutilized balance in their electronic cash ledger.
TaxTMI 
TaxTMI 
