Tds gst and tds gst certificates to deductees

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Anand Mhetre (Querist)
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03 May 2019 1) SIR WE PAY TDS GST ON GST PORTAL WHICH WE DEDUCT FROM OUR CONTRACTORS BUT TDS GST CERTIFICATE IS NOT GETTING GENERATED ON PORTAL ONLY FEW CONTRACTOR'S CERTIFICATES ARE GENERATED KINDLY GUIDE IN THIS MATTER PLEASE.

2) WHILE PAYING TDS GST WE PAID CGST AND SGST WE PAID SGST BY MISTAKE IN EDUCATION CESS KINDLY GUIDE US HOW TO CORRECT THIS MISTAKE PLEASE.

CA Anita Bhadra

CA Anita Bhadra (Expert)
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03 May 2019 Your Contractors ( deductees ) need to accept thru their portal . Only after that you will be in position to generate TDS certificate

You need to pay SGST and claim refund for Cess ( wrongly paid)

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Anand Mhetre

Anand Mhetre (Querist)
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03 May 2019 Thanks for advice
How to claim education cess wrongly paid ?

CA Anita Bhadra

CA Anita Bhadra (Expert)
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04 May 2019 Step 1: Login to GST Portal.
Step 2: Go to 'Services' > 'Refunds' > 'Application for Refund'
Step 3: Select 'Refund of Excess Balance in Electronic Cash Ledger' and click on 'CREATE'.

Anand Mhetre

Anand Mhetre (Querist)
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18 May 2019 Madam my question was about excess education cess paid which was not required under GST Under TDS. There are no options of step 1 and step 2 in TDS under GST portal
Plz guide me

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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27 July 2025 Got it! The issue is that **education cess is not applicable on GST TDS payments**, so if SGST was mistakenly paid in place of education cess, here’s how you can handle it:

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### Key Points:

* **Education Cess / Secondary & Higher Education Cess (SHEC)** are not applicable on GST or GST TDS payments. They apply on Income Tax, but not GST.

* On GST portal, you only pay CGST, SGST, or IGST on TDS, no cess is involved.

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### What to do if SGST was credited under Education Cess head by mistake?

1. **Correction through Manual Request:**
Since the GST portal currently does not allow self-correction of wrong ledger allocation, you need to:

* Raise a **grievance or ticket** on the GST portal explaining the mistake with challan details.
* Alternatively, approach your jurisdictional **GST officer** with documents (challan, payment details).

2. **Refund Process:**

* If the amount is incorrectly credited to Education Cess ledger (which shouldn’t exist in GST ledger), you may request a refund of excess payment.
* After the refund is processed, you can pay the correct amount under SGST ledger.

3. **Reconcile and Pay Correctly:**
Once refund is processed, pay the required SGST TDS amount in correct ledger head.

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### Summary

| Issue | Action |
| ------------------------------------- | ----------------------------------------------------- |
| SGST paid under Education Cess ledger | File grievance with GST portal or contact GST officer |
| Refund of wrong payment | Apply for refund after grievance is accepted |
| Correct payment of SGST | Pay after refund, under correct ledger head |

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### Regarding TDS GST Certificates:

* The certificates get generated only after the deductee **accepts the TDS entry on their GST portal**.
* If certificates are missing for some contractors, advise them to log in and accept the TDS credited.
* Only then you can generate/download the TDS GST certificates for those deductees.

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