Скачать или смотреть GST Refund of TCS collected by E commerce Operator I CA Satbir Singh

#GSTRefund #TCS #Ecommerceoperator #section52
GST Department View : There is no provision under Section 54(1) for refund of TCS under deposited Section 52 of the CGST Act . Refund can be claimed of the amount paid by a claimant into the electronic cash ledger, but not the amount which has been deducted and deposited by E-commerce operator

Held by High Court
The petitioner is entitled to claim refund of the balance in electronic cash ledger as CBIC has already issued clarification that TCS collected may be claimed as refund if supplier is not able to utilize it to pay its output tax liability.


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