Refund against TCS Recieved

This query is : Resolved

Nitin (Querist)
Follow

30 January 2020 Hi Sir,
Can we file Excess balance refund in Electronic Cash Ledger due to TCS Recieved?

I have excess balance in ECL due to TCS Received which I cannot utilied against payment of my Output liability due to excess input tax.

Let me know provisions for it with Refund procedures and forms available online.

CA Ashutosh Khaitan

CA Ashutosh Khaitan (Expert)
Follow

02 February 2020 Hello,

You can claim excess amount in the electronic cash ledger, by filing form GST RFD-01 and selecting the option 'Refund of excess balance in Electronic cash Ledger'.
For more details kindly refer to the following links:
FAQ: https://tutorial.gst.gov.in/userguide/refund/index.htm#t=Application_for_Refund.htm
User Manual: https://tutorial.gst.gov.in/userguide/refund/index.htm#t=Application_for_Refund_manual.htm