Question

We are receiving GST on account of TDS from oct 18 onward which is unutilized in our Cash Ledger can we claim refund of the same please provide provision ?

Answer

In case of TDS Section 51 of CGST vide sub section (8) states that:
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:
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.
Therefore in view of above refund of GST on account of TDS credited in cash ledger can be claimed as per section 54 of CGST Act as any other refund of electronic cash ledger.  (Reply dt.19/12/2018)