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Unclaimed TDS credit of AY17-18 not given when claimed in AY18-19


I received a commission income in June 2017 but the deductor without informing me had filed TDS for this income in March 2017. I did not claim this TDS credit which appeared on my Form 26AS when filing my return for AY17-18.

I filed my return in June 2018 and showed the commission income as well as claimed the relevant TDS of the previous year which was in my 26AS for YE31/3/17 but not credited to my Form 26AS for YE 31/3/2018.

2 days back I received 143(1) with demand for the same amount which had already been paid as TDS and shown in 26AS for YE31/3/17 but claimed by me in my return for AY18-19. The remark was not matching with Form 26AS.

I went through a similar query here at https://taxreply.com/query/TDS_credit_denied_due_to_cash_system_of_accounting_-361.html

The advice is to file 154 rectification with the AO. But as per other advice I have to efile 154 first since my return was through e filing. I went through a tutorial on efiling 153 rectification but can not find the relevant box where I can show that the TDS was in my Form26AS for YE 31/3/17 which I did not claim in my return for AY17-18, but which I subsequently claimed in my return for AY18-19.

Please advise :
1] If I directly file print 154 rectification application with the AO, will it be considered or will AO insist on efiling 154?
2] How can I request CPC to transfer the file to the AO?
3] If I have to efile 154 which boxes should I tick and is there any email or facility where I can explain my case to CPC in writing?

4] Can I file a grievance at pg directly without going through the above steps?

Many thanks in advance

By: ARVIND



935182
 
29
Mar
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F
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10 Mar

☑ Monthly | GSTR-7

GSTR-7 for the m/o Feb 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Feb 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Mar

☑ Monthly | GSTR-1

GSTR-1 for the m/o Feb 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Mar

☑ Monthly | GSTR-5

GSTR-5 for the m/o Feb 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Feb 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Feb 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Mar

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Feb 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Feb 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Mar

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Feb 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Mar

☑ Monthly | GSTR-11

GSTR-11 for the m/o Feb 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

☑ Annual | GTA

Closing Date of window on GST Portal for Opt-in / Opt-out for Forward Charge / Reverse Charge by GTA for FY 2024-25 [Notification No.06/2023 - CT(R) dated 26.07.2023]