19 March 2020
Hello, case of my query goes as follow: I have Government contracts where I have received TDS Credit under GST for every issue of Invoices to the Government Company. I have duly filed TDS and TCS Credit return from time to time which were required to be filled till September 2019. Other than that I have not given effect of TDS anywhere else. Also not in GSTR 3B. Now when I check my "Comparision of Liability and ITC Claimed Statement" for the year there is difference in my "ITC credit claimed and Due" Head. The difference exists of ITC Claimed as per GSTR 3B and GSTR -2A. The difference amount is the amount of TDS amount which is filled every month of TDS Credit received. Also it is to be noted that difference of TDS amount is shown in SGST column. However there is no suchmn impact shown in CGST Column. Which SGST figures have difference of TDS credit amount whereas CGST column matches and no TDS credit figure is been taken in such column. KINDLY GUIDE REGARDING THIS ISSUE AS IF I HAVE COMMITTED ANY MISTAKE OR THERE IS ONGOING ERROR UNDER GST PORTAL. PLEASE HELP??
20 March 2020
No error in GST portal. For availing GST TDS/TCS deducted by the deductors/collectors all the deductee need to file 'TDS/TCS credit received' tab on the portal. The deducted amount will appear in Cash Ledger which can be used for payment of balance amount of tax after setting off with the Input tax credit.
20 March 2020
Sir with due respect all the procedure that you stated has already been complied on my behalf. I guess my query is still unclear to reach your end. What am I saying is that on Return Filing Dashboard for any month there is GSTR-1 GSTR-3B and also "Comparision of Liability and ITC Claimed Statement". Under the latter there is difference in of TDS amount showing in "ITC Credit claimed and Due" Head. Also this difference only in SGST Column and not in CGST Column.
20 March 2020
Sir, I have not claimed the TDS amount in ITC, whereas this difference is under GSTR-2A. GSTR-2A is higher compared to GSTR-3B and the difference amount is TDS amount which we have claimed in "TDS/TCS credit received". Also the questioning part to be looked at is that this difference is only in SGST and not in CGST.
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