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TDS UNDER GST GSTR 7 amendment (Correction of har no. Of deductee

Anand Mhetre (Service) (31 Points)

31 October 2020

TDS UNDER GST GSTR 7 amendment (Correction of GST no.) made by govt. Deductor and dedctee got the credit of the same . Now the deducted is complaining that this amount is not showing in his GSTR 2A

Plz guide in the matter please

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3 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 01 November 2020

As per Section 37 r/w Rule 59 of CGST Act , the Supplier who furnish outward supply in GSTR 1 will get reflected in GSTR 2A of Recepeint.

Hence the Tax Deductor who has filed GSTR 7 is not going to reflect in 2A of Recepeint.
Moreover the Deductor is Receptient who has deducted the TDS as per the provision of Section 51 of CGST Act & furnish the TDS deducted details in form GSTR 7.

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Bhavika Kothari (CA) (1258 Points)
Replied 06 November 2020

What I understand from your question is the govt deductor entered some wrong GSTIN while filing GSTR7. If that is the case then you can ask the govt deductor to amend the invoice and enter your GSTIN while filing GSTR7 of subsequent month. Once this is done the details will be available in your GSTR2A as well as your GSTR2X. You can accept it in your GSTR2X, the amount will get credited your cash ledger