TaxTMI 
TaxTMI 
Refund of TDS credit
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....efund of TDS credit<br> Query (Issue) Started By: - KARAN VERMA Dated:- 8-8-2020 Last Reply Date:- 12-8-2020 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>Sir, whether TDS credit received and stand in Electronic cash ledger is eligible for refund because all my output liability adjusted through input tax credit If refudn is eligible, then under which category? Please describe. Reply By....
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.... KASTURI SETHI: The Reply: Refund of TDS Credit is allowed. The category is crystal clear. Go through the following extracts of CGST Act serial-wise/step by step :- SECTION 51. Tax deduction at source (8) The refund to the deductor or the deductee arising on account of excess or erroneous deduction shall be dealt with in accordance with the provisions of section 54 : Provided that no refu....
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....nd to the deductor shall be granted, if the amount deducted has been credited to the electronic cash ledger of the deductee. SECTION 54. Refund of tax. - (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed : Provi....
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....ded that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the return furnished under section 39 in such manner as may be prescribed. SECTION 49. Payment of tax, interest, penalty and other amounts. - (6) The balance in the electronic cash ledger or electronic credit ledge....
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....r after payment of tax, interest, penalty, fee or any other amount payable under this Act or the rules made thereunder may be refunded in accordance with the provisions of section 54. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: Yes, it can be refunded.<br> Discussion Forum - Knowledge Sharing ....