GST portal enabled new window for claiming TDS/TCS credits

GST portal enabled new window for claiming TDS/TCS credits

Prepare Online:-

Auto populated details are less than or equal to 500 records per table may make use of this facility.

Steps to be taken:

- Click on 'Prepare Online'; - Take the action on auto populated details from GSTR 7 and GSTR 8; and - Click on Proceed to File and File TDS and TCS Credit received form.

Prepare Offline:-

If Auto populated details are more than 500 records per table (TDS credit received, Amendments to TDS Credit received, TCS Credit received, Amendments to TCS credit received) can prepare their return by using the offline utility and subsequently upload on GST Common Portal.

You can download the TDS and TCS Credit received offline tool from the Downloads section in the pre-login page on the portal. You should have downloaded the Offline Tool and installed it on your computer.

- Click on Prepare Offline; - Click on Download to download auto-drafted details from GSTR 7 and GSTR 8 details, if any; - Take action (Accept/Reject) on auto populated details in Action field and generate JSON file for upload; and - Click on Upload to upload JSON file and file the return with help of instruction available on TDS and TCS credit received dashboard.

Offline utility can also be used for filing TDS and TCS Credit received form if number of records are up to 500.

Notes : 1. You cant file nil return if there are no auto populated TDS/TCS details from GSTR 7/8 (Filing of nil return is not required). 2. You can file the TDS and TCS Credit received form for M period without filing M-1 period TDS and TCS credit received i.e You can file M-1 period return after filing of M period return. 3. There is no due date for filing of this form and hence late fee and interest is not applicable.