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E commerce operator......

Ajnas (Student) (844 Points)

16 June 2021

At the time of filing the GSTR 9B, actual TCS liability is Rs.600000, but e commerce operator paid R.1000000, then e commerce operator can apply for wrongly paid TCS Rs.400000(Rs.1000000-Rs.600000)? if yes under which head can apply for such refund?

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13 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 16 June 2021

Basically refund can be claimed if it is lying in the cash ledger of E-commerce Operator. or the Recipient have not accepted said TCS.
Yes if the functionality of reversal of TCS via GSTR 8 return form has been started , then the refund can be claimed in that case by applying refund under "Excess payment of Tax, if Any " through form RFD 01.
But I still doubt that if the Recepient have accepted said TCS whether the refund can be claimed.

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Ajnas (Student) (844 Points)
Replied 16 June 2021

Sir in this case Supplier claimed correct TCS Rs.600000 only because such amount is rejected by the supplier while checking TCS credit received statement and e commerce operator already make correction in that financial year GSTR 8(Rs.1000000 to Rs.600000 by way of amendment coloumn in GSTR 8) and supplier claimed correct Rs.600000, but e commerce operator already paid excess Rs.400000, that amount can claim as GST refund? if yes under which head can apply for refund?
pleass reply Pankaj Rawat sir

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 16 June 2021

DEAR AJNAS

YES THE E-COMMERCE CAN CLAIM REFUND FOR THE 4 LAC EXCESS PAID UNDER "EXCESS PAYMENT OF TAX , IF ANY " BY FILING RFD-01 ONLINE ON PORTAL.

Ajnas (Student) (844 Points)
Replied 16 June 2021

Under which section it is covered, l ready all section relating to GST TCS but not noticed such provision, can you give the section number?,
one more doubt
in case of GST TDS erroneously paid under whhich head can deductor can apply for such refund?

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 20 June 2021

REFUND SECTION : 49(6) R/W 1ST PROVISO TO SECTION 54, RULE 89(2)(k) CGST ACT , AS IN TERM OF RULE 87(9) AMOUNT COLLECTED U/S 52 PAID BY DEPOSITING IN ELECTRONIC CASH LEDGER.

Moreover the incidence of tax has not been passed to customer (as its only 6 lac being claimed by recepient remaining 4 lac excess deposit can claim refund)

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Ajnas (Student) (844 Points)
Replied 20 June 2021

In case of GST TDS erroneously paid under whhich head can deductor can apply for such refund

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 20 June 2021

RFD01, UNDER HEAD "EXCESS PAYMENT OF TAX, IF ANY"

Ajnas (Student) (844 Points)
Replied 20 June 2021

That means GST deductor(GSTR 7) and e commerce operator(GSTR 8) need to apply for refund of erroneously excess paid TDS and erroneously paid TCS under the head " Excess Payment Of Tax" , am i right?