Pankaj Rawat (GST Practitioner) 23 January 2020
1. TDS/TCS are not Reported in GSTR 3B
2. Deductor file his return GSTR 7 or GSTR 8 , it get reflected in TDS/TCS Tab of Deductee.
3. Deductee need to accept & file the TDS/TCS reflected under tab Returns
4. As soon as the acceptance & filing is done ,TDS/TCS get reflected in Electronic Cash Ledger
5. From cash ledger either you can pay off your liability or claim Refund