Step by Step Guide

How to Claim TCS & TDS refund on GST?

Before we directly jump upon the procedure on how to claim a TCS refund in GST. We have to understand some basic provisions first and some exceptions. First, we are going to understand how TCS works in GST for eCommerce sellers and operators. You must read the below post before moving further.

Read: What is TCS in GST with an example?

In a similar way, TDS credit under GST is claimed.

After reading the above post you would have understood the concept of GSTR-8 E-commerce operator return. Once GSTR-8 is filed, TCS starts getting reflected in “Statement Of TCS and TDS” which we are going to learn in this post.

Whether GST law provides a refund of TCS and TDS? Yes, Look at the below provision under Section 52.

The supplier who has supplied the goods and services or both through the operator shall claim credit, in his electronic cash ledger, of the amount collected and reflected in the statement of the operator in such a manner as may be prescribed.

Under Rule 87(9) Any amount deducted or collected under Section 51 & 52 and claimed in Form GSTR-2 by the registered taxable person shall be credited to his electronic cash ledger in accordance with the provisions of Rule 87

How to file a statement of TCS and TDS on GST Portal?

In this article, we are going to learn about TCS. TDS so deducted in GST is also claimed in a similar way.

Step 1: The first step would be to open the GST portal at gst.gov.in.

Once the GST portal is opened, we need to move on to the navigation menu and under the “Services” tab, hover on to the “Returns” tab, and then move on to the “TDS and TCS credit received”.

Wondering Why the name TDS and TCS credit were received, it is because an E-commerce operator who will collect TCS and such TCS would be transferred to you.

Statement of tcs on gst portal

Step 2: The second step would be to select the “Financial Year” and “Return Filling Period”. TCS would be collected monthly by the eCommerce operator. In case of no sales, there would not be any TCS or TDS credit received.

Now move to the bottom and you will see “Prepare Online”. Click on prepare online to move to the next step.

selecting time period in statment of tcs

Step 3: After clicking on Prepare online, the screen would appear divided into four boxes.

  • TDS Credit Received
  • Amendments to TDS Credit received
  • TCS credit Received
  • Amendments to TCS Credit Received

It would be showing zero in all four boxes. No need to worry and think, that our TCS or TDS was collected and we haven’t received the refund. Now if your TDS is deducted click on Box 1 and for TCS click on Box 3 in the same series.

TCS and TDS credit received main page

We are going via TCS, so we are going to click over the TCS box.

Step 4: If TCS has been collected, it would appear like below. Now we have to accept this TCS in GST after checking the amount. Whether the same is right? Don’t accept any TCS which is by mistake showing here.

The tick button should be green and then click on the “Accept button”

tcs accepting

Once accepted, the amount will start reflecting on the main page.

Step 5: Look at the image below, now it is not showing blank rather amount we have accepted is reflecting there. Always check whether the same amount is getting reflected there. It is necessary, in case it is not showing, you have committed an error or you have not accepted the TCS or TDS correctly.

amount of tcs

Step 6: The next step is to file the return but make sure you download the “Draft” version before clicking on the “Proceed to file” button, once clicked on Proceed to file, it will take you to the OTP page.

Proceed to file in tcs

Step 7: The final step is “FILLING” just like a normal GST return, filling via Digital SIgnature or EVC code.

OTP in GST Returns

Once the above steps are completed, The TCS amount will reflect in the Electronic Cash Ledger of the registered person.

Frequently Asked Questions

There is not any kind of late fees applicable on filling “TDS and TCS Credit credit received” on the GST portal. Since there is not any time period defined under GST law to claim TCS and TDS refund. There is not any kind of late fees, interest or any other kind of penalty.

Many registered persons are unaware of such TCS collection and TDS deduction. So they usually don’t file “TDS and TCS received”. However, we can file statements for previous periods also and such amount would be transferred to the electronic cash ledger.

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