Supply of service and goods

This discussion addresses a works contractor who filed nil GSTR3B returns from 2017-18 but had Tax Deducted at Source (TDS) applied to contracts from government departments. The core issues involve how to declare these supplies in GSTR3B, the applicable tax rates, and the eligibility to claim Input Tax Credit (ITC) for periods when the GSTIN was cancelled and subsequently revoked. Guidance is provided on TDS reflection and claiming credit, alongside limitations on claiming ITC beyond a year from the invoice date or annual return.