https://www.taxtmi.com/manuals?id=2574 Excess amounts arising from TDS/TCS credited to the electronic cash ledger may be claimed as refund by the deductor/collector if deposited under a wrong head; if credited to the deductee's electronic cash ledger, the deductee may adjust it against output liability or claim refund as excess balance. Amounts credited as TDS/TCS are treated as cash deposits and may be used or refunded if unutilized after discharge of tax and other dues under the CGST framework. en-us Wed, 05 Apr 2023 12:25:00 +0530 Thu, 10 Oct 2024 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2574 Excess amounts arising from TDS/TCS credited to the electronic cash ledger may be claimed as refund by the deductor/collector if deposited under a wrong head; if credited to the deductee's electronic cash ledger, the deductee may adjust it against output liability or claim refund as excess balance. Amounts credited as TDS/TCS are treated as cash deposits and may be used or refunded if unutilized after discharge of tax and other dues under the CGST framework. Manuals GST Wed, 05 Apr 2023 12:25:00 +0530 https://www.taxtmi.com/manuals?id=2574