Ques: We have received a supplier invoice for the payment of Rs. 17 Lacs. Against the invoice, we have wrongly deducted GST TDS Rs. 34000.00 twice in 2 consecutive months i.e Dec 24 and Jan 25, and deposited to the Govt. The supplier has also accepted GST TDS both times.

Now, the supplier is requesting to adjust the second deduction in the future invoice.

Our query is:

1. Can we adjust the Second time deduction of Rs. 34000 in the future invoice of the supplier? Supplier turnover will also be matched by following this approach.
2. If not, what would be the remedy as per the GST Act to get back the excess GST TDS deducted i.e. we should go for the refund procedures or any other remedy available to us.

Ans: Yes, if excess GST TDS (Tax Deducted at Source) has been deducted and paid to the government, you can claim a refund.

– Utilize the Excess TDS in Future Liabilities – The excess TDS deducted is reflected in the Electronic Cash Ledger and it can be used to pay future GST liabilities instead of claiming a refund.

– Claim a Refund Under GST- If you cannot utilize the excess amount, you can apply for a refund under GST RFD-01 through the GST portal.

Ques: We are registered under GST in West Bengal and recently purchased an office in Kolkata. The vendor raised a GST tax invoice for the property in January 2025, generating the IRN with the SAC code 997222. This transaction is reflected in our GSTR-2B for West Bengal.
As per your confirmation, we are eligible to claim Input Tax Credit (ITC) on this purchase and intend to utilize the ITC against our outward tax liability in West Bengal. However, we have a concern regarding the addition of this new office as an “additional place of business” under our existing GST registration in West Bengal.
While we took possession of the office in February 2025, the renovation work is expected to take 4-5 months, and the office will only be fully operational once completed. We plan to add the office as an additional place of business once it is ready.
Our query is whether we can utilize the ITC now, even though the new office is not yet listed as an additional place of business in our WB GST Registration

Ans: Credit for purchase of office is not available. It’s only for renovation expenses which are not capitalised credit can be taken. Since invoice will be of that address only unless the same is not mentioned in registration credit will not be available

Ques: What is the gst rate on restaurant cafe business (Non AC ) registered under regular scheme?

Ans: Non-AC Restaurants & Cafes (Regular Scheme): 5% GST (without ITC)