Claiming of GST Input

This query is : Resolved

Sandeep Rohatgi (Querist)
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28 February 2022 Dear All ,

I have a query regarding claiming of GST TDS on Invoices

I have Issued the below Invoices on which a Goverment Insurer United India Insurance has deducted GST TDS On Below Invoice :

Invoice -1 Gst Tds Rs 200
Invoice -2 Gst Tds Rs 250
Invoice -3 Gst Tds Rs 300
Invoice -4 Gst Tds Rs 150

Total Rs 900/-

On Gst Portal the United India has Given a Consolidated GST Tds Credit for Rs 1000/-

How can I claim GST Tds in this situation .

Thanks & Regards

Sandeep Rohatgi
M 9582731096

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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06 July 2024 To claim GST TDS (Tax Deducted at Source) on invoices where a government insurer like United India Insurance has deducted TDS, you should follow these steps:

1. **Ensure Invoices and TDS Deductions Match:**
- Verify that the TDS deductions shown by United India Insurance match the amounts deducted against your invoices. In your case, United India Insurance has deducted a consolidated amount of Rs 1000, but the sum of TDS deductions from your invoices is Rs 900.

2. **Verify TDS Credit in GST Portal:**
- Log in to the GST portal and navigate to the "Services" > "Returns" > "View Tax Credit (Form GSTR-2B)" section.
- Check if the TDS credit of Rs 1000 from United India Insurance is reflecting in your Form GSTR-2B. Form GSTR-2B will show you the TDS amount credited to your GSTIN.

3. **Prepare to Claim TDS in GSTR-2:**
- TDS needs to be claimed in your GSTR-2 return. Ensure you have the following information ready:
- Invoice details on which TDS was deducted (Invoice numbers, dates, and amounts).
- TDS certificate or details provided by United India Insurance.

4. **Claim TDS in GSTR-2:**
- When filing your GSTR-2 return, enter the TDS details in the relevant section. You will typically find this under Table 4 of GSTR-2, where you can declare details of TDS deducted and claim the credit.
- Enter each invoice number, date, and the corresponding TDS amount deducted by United India Insurance.
- Ensure that the total TDS claimed matches the TDS credit available in your Form GSTR-2B.

5. **Reconciliation and Adjustment:**
- After filing GSTR-2, reconcile the TDS claimed with your books of accounts and with the TDS credit available on the GST portal.
- Any difference between the TDS claimed and the TDS credit available in your Form GSTR-2B should be addressed through further reconciliation with United India Insurance.

In summary, to claim GST TDS on invoices where United India Insurance has deducted TDS, ensure accurate reporting in your GSTR-2 return based on the TDS credit available on the GST portal. Reconcile the amounts claimed with your records and communicate with United India Insurance for any necessary corrections or clarifications.

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