How to get GST TDS Refund

GST Law also mandates Tax Deduction at Source (TDS) vide Section 51 of the CGST/SGST Act 2017, Section 20 of the IGST Act, 2017 and Section 21 of the UTGST Act, 2017. GST Council in its 28th meeting held on 21.07.2018 recommended the introduction of TDS from 01.10.2018. [ Refer Notification No. 50/2018 – Central Tax  ]

when can you apply for refund of GST TDS ?

Relevant portion of Section 51 (8) of GST Act 2017 :-

(8)The refund to the deductor or the deductee arising on account of excess or erroneous deduction shall be dealt with in accordance with the provisions of section 54:

When you can not apply for refund of GST TDS ?

Relevant portion of Section 51 (8) of GST Act 2017 :-

Provided that no refund to the deductor shall be granted, if the amount deducted has been credited to the electronic cash ledger of the deductee.

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