To file details in "TDS and TCS Credit Received" form, perform following steps:
A. Login and Navigate to "TDS and TCS Credit Received" form
B. Enter details in various tiles (reject/accept action only)
C. Preview details in "TDS and TCS Credit Received" form
D. File TDS and TCS Credit Received details with DSC/ EVC
1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > TDS and TCS credit received command.
2. The TDS and TCS credit received page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the TDS and TCS Credit Received from the drop-down list. Click the SEARCH button.
3. In the TDS and TCS credit received tile, click the PREPARE ONLINE button if you want to prepare the statement by making entries on the GST Portal.
Note:
“TDS and TCS Credit received” tile has been provided to all the suppliers (normal as well as composition taxpayers), from whom some amount of tax has been deducted or collected at source, by the persons registered as TDS Deductors/ TCS Collectors (e-commerce operators) respectively. This TDS and TCS credit received tile will be used to take action on auto populated details of Tax Deducted or Collected at Source, as indicated in their Form GSTR-7/ 8 for the said tax period by TDS Deductors/ TCS Collectors.
The statement must be filed after taking action (Accept/Reject) on each auto-populated record. Filing is not permitted without action on all rows.
Please read the important message in the boxes carefully.
4. The AUTO DRAFTED TDS/TCS DETAILS page is displayed.
From September 2025 return period onwards:
5. The Important Message screen has been updated. It mentions that after taking the action, you must click on the GENERATE SUMMARY button, which has replaced the earlier 'Proceed to File' button.
Click on the PREPARE ONLINE button to proceed.
6. You will be redirected to TDS & TCS Credit Received dashboard where the points of "Steps to file your TDS and TCS Credit received form" are also updated and GENERATE SUMMARY button has been introduced.
Note 1: Upon clicking GENERATE SUMMARY button, count of total records and amount of accepted and rejected records will be updated in all TDS, TDSA, TCS and TCSA tiles.
FILE TDS TCS CREDIT RECEIVED button will be enabled if all pre-conditions of filing are satisfied.
Note 2: Data in TCS and TCSA tiles will be updated after taking Accept/Reject action. There is no need to click on GENERATE SUMMARY button. However, data in TDS and TDSA tiles will not be updated automatically. Only after clicking on GENERATE SUMMARY button, both TDS tiles will be updated.
Click on the tile names to know more and enter related details:
5(1). TDS Credit Received: To accept/ reject TDS Credit Received details from TDS Deductors
5(2). Amendments to TDS Credit Received: To accept/ reject amendments to TDS credit received details from TDS Deductors
5(3). TCS Credit Received: : To accept/ reject TCS credit received details from TCS Collector
5(4). Amendments to TCS Credit Received: To accept/ reject amendments to TCS Credit Received details from TCS Collector
Prior to September 2025 return period:
5.1. Click the TDS Credit Received tile, to accept/ reject TDS credit received details populated from Form GSTR-7 of the deductors.
5.2. The TDS Credit Received - Summary page is displayed.
5.3. Select the checkbox for GSTIN of Deductor and click the ACCEPT / REJECT button to accept or reject the record.
Note:
Rejected details will flow back to Form GSTR-7/8 of the respective Deductor/ Operator for amendments, as the case may be, after filing the “TDS/ TCS Credit Received” statement by the Deductee/person.
Accepted TDS/ TCS credit amount will be credited to your Electronic Cash Ledger for further utilization, only after filing the “TDS/ TCS Credit Received” statement, by you.
5.4.1 In case of accepting the record, the status is changed to ACCEPTED.
5.5 Click the BACK button.
5.6. You will be directed to the Dashboard page and the TDS Credit Received tile will reflect the Total Accepted Count, Total Accepted Taxable Value and Total Accepted Tax Amount.
5.4.2 In case of rejecting the record, the status is changed to REJECTED.
5.5 Click the BACK button.
5.6. You will be directed to the Dashboard page and the TDS Credit Received tile will reflect the Total Rejected Count, Total Rejected Taxable Value and Total Rejected Tax Amount.
From September 2025 return period onwards:
5.7. Click on the TDS Credit Received tile, to accept/reject TDS credit received details populated from Form GSTR-7 of the deductors.
5.2. The TDS Credit Received - Summary page is displayed with new invoice level fields:
Note: You can click on the HELP link to view Help related to this page.
5.3. You can select individual invoice and then accept or reject it.
Note: If any record from a return period prior to September 2025 is auto-populated in the TDS Table for return periods starting September 2025, then the NA will be displayed in all invoice level fields of such records.
5.4. After taking desired action, you need to click on GENERATE SUMMARY button and then on FILE TDS TCS CREDIT RECEIVED button to proceed with filing of TDS & TCS Credit Received as per existing functionality.
Prior to September 2025 return period:
5.1. Click the Amendments to TDS Credit Received tile, to accept/ reject amendments to TDS Credit Received details populated from Form GSTR-7, filed by the deductors.
Note: Amendments to TDS Credit Received tile will come in two scenarios:
1. When TDS Deductor has amended the TDS records in Amendment table
2. When TDS Deductor has taken action on rejected document
5.2. The TDSA Credit Received - Summary page is displayed.
5.3. Select the checkbox for GSTIN of Deductor and click the ACCEPT / REJECT button to accept or reject the record.
Note:
Rejected details will flow back to Form GSTR-7/8 of the respective Deductor/ Operator for amendments, as the case may be, after filing the “TDS/ TCS Credit Received” statement by the Deductee/person.
Accepted TDS/ TCS credit amount will be credited to your Electronic Cash Ledger for further utilization, only after filing the “TDS/ TCS Credit Received” statement, by you.
5.4.1 In case of accepting the record, the status is changed to ACCEPTED.
5.5 Click the BACK button.
5.6. You will be directed to the Dashboard page and the TCS Credit Received tile will reflect the Total Accepted Count, Total Accepted Taxable Value and Total Accepted Tax Amount.
5.4.2 In case of rejecting the record, the status is changed to REJECTED.
5.5 Click the BACK button.
5.6. You will be directed to the Dashboard page and the Amendments to TDS Credit Received tile will reflect the Total Rejected Count, Total Rejected Taxable Value and Total Rejected Tax Amount.
From September 2025 return period onwards:
5.7. The TDSA Credit Received - Summary page is displayed with new invoice level fields:
Note: You can click on the HELP link to view Help related to this page.
5.8. You can select individual invoice and then accept or reject them.
Note: If any record from a return period prior to September 2025 is auto-populated in the TDSA Table for return periods starting September 2025, then the NA will be displayed in all invoice level fields of such records.
5.9. After taking desired action, you need to click on GENERATE SUMMARY button and then on FILE TDS TCS CREDIT RECEIVED button to proceed with filing of TDS and TCS Credit Received as per existing functionality.
5.1. Click the TCS Credit Received tile, to accept/ reject TCS Credit Received details populated from Form GSTR-8 of the TCS collectors.
5.2. The TCS Credit Received - Summary page is displayed.
POS column is applicable only from April 2025 onwards, as per Notification No. 09/2025–Central Tax dated 11.02.2025.
For periods before April 2025, the POS column will display NA.
Note: For tax periods prior to April 2025 where no data for POS is available, NA will be displayed under POS column.
5.3. Select the checkbox for GSTIN of Collector and click the ACCEPT / REJECT button to accept or reject the record.
You can select individual records or use the Select All checkbox at the top of the table.
Note:
• You can also select all the records in one go. It is mandatory to take action on all records reflected in Form GSTR-2X, as TDS/TCS credit can be filed and claimed only after such action.
• Rejected records will auto-populate to Table 4 - Rejected tab of Form GSTR-7/8 of next tax period of respective Deductor/ e-commerce operator for amendments, as the case may be, after filing the “TDS/ TCS Credit Received” statement by the Deductee/ supplier.
• If the deductor / e-commerce operator has amended any record before taking action by you, the same will be disabled for taking any action. You need to take accept/reject action on latest amended record auto-populated in the subsequent tax period.
5.4.1 After you accept a record, the status of record is changed to ACCEPTED. Click on the BACK button.
Note: TDS/ TCS credit amount of Accepted records will be credited to your Electronic Cash Ledger for further utilization, only after filing the TDS/ TCS Credit Received statement by you.
5.4.2 You will be directed to the Dashboard page and the TCS Credit Received tile will display the Total Number of Records, Total Accepted Count, Total Accepted Taxable Value and Total Accepted Tax Amount.
Note: After taking action on any one record in TCS Credit Received table, Total Number of Records will display sum of records on which accept/ reject action has been taken and records which are pending for action.
5.5.1 In case you want to reject the record, you have to select the remarks under Remarks column. After selecting the remark, click on REJECT button.
Note 1: Remarks are only mandatory only when rejecting a record. No remarks are required while accepting.
Note 2: In case you have selected Others (Specify)option from the Remarks dropdown list, you can type your reason in the text box upto 100 characters.
Note 3: If you have not selected any remark from the Remarks dropdown list and try to reject the record following error message will be displayed on the screen.
5.5.2 The status will change to REJECTED. Click the BACK button.
5.6. You will be directed to the Dashboard page and the TDS credit received tile will reflect the Total Number of Records, Total Rejected Count, Total Rejected Taxable Value and Total Rejected Tax Amount.
Note: After taking action on any one record in TCS Credit Received table, Total Number of Records will display sum of records on which accept/ reject action has been taken and records which are pending for action.
5.1. Click the Amendments to TCS Credit Received tile, to accept/ reject amendments to TCS Credit Received details populated from Form GSTR-8 of the collector.
Note: Amendments to TCS Credit Received tile will come in two scenarios:
1. When TCS Collector has amended the TCS records in Table 4 – Uploaded by E-com Operator table of GSTR-8; or
2. When TCS Collector has amended the rejected record in Table 4 – Rejected by Supplier table of GSTR-8.
5.2. The TCSA Credit Received - Summary page is displayed.
5.3. Select the GSTIN of Collector checkbox and click the ACCEPT / REJECT button to accept or reject the record.
Note:
5.4.1 In case of accepting the record, the status is changed to ACCEPTED.Click the BACK button.
Note: TDS/ TCS credit amount of Accepted records will be credited to your Electronic Cash Ledger for further utilization, only after filing the “TDS/ TCS Credit Received” statement by you.
5.2. You will be directed to the Dashboard page and the TCS Credit Received tile will reflect the Total Accepted Count, Total Accepted Taxable Value and Total Accepted Tax Amount.
Note: After taking action on any one record in Amendment to TCS credit received table, Total Number of Records will display sum of records on which accept/ reject action has been taken and records which are pending for action.
5.5.1 In case you want to reject the record, you have to select the remarks under Remarks column. After selecting the remark, click on REJECT button.
Note 1: Remarks are not mandatory to accept a record.
Note 2: In case you have selected Others (Specify) option from the Remarks dropdown list, you can type your reason in the text box upto 100 characters.
Note 3: If you have not selected any remark from the Remarks dropdown list and try to reject the record following error message will be displayed on the screen.
5.5.2 The status will change to REJECTED. Click the BACK button.
5.6. You will be directed to the Dashboard page and the Amendments to TCS Credit Received tile will reflect the Total Rejected Count, Total Rejected Taxable Value and Total Rejected Tax Amount.
6. Once you have entered all the details, click the PREVIEW DRAFT TDS AND TCS CREDIT RECEIVED button. This button will download the draft summary page for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully. The PDF file generated would bear watermark of draft as the details are yet to be submitted. The Proceed to File button is enabled only after actions are taken on all auto-populated records.
7. The downloaded PDF is displayed.
8. Click the PROCEED TO FILE button.
9. A message is displayed on top page of the screen that 'Proceed to file' request has been received. Please check the status after sometime. Click the Refresh button.
10. Select the Declaration checkbox. Select the Authorized Signatory from the drop-down list. Click the FILE TDS TCS CREDIT RECEIVED button.
11. Click the YES button.
12. The Submit Application page is displayed. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.
12.1. SUBMIT WITH DSC:
a. Select the certificate and click the SIGN button.
12.2. SUBMIT WITH EVC:
a. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.
13. The success message is displayed and ARN is displayed. Status of the TDS and TCS Credit Received statement changes to "Filed".
Note:
After TDS and TCS Credit received statement is filed:
ARN is generated on successful filing of the statement.
Accepted TDS/ TCS credit amount will be credited to your Electronic Cash Ledger.
An SMS and an email are sent to the applicant on his registered mobile and email id. The statement will be available in the Dashboard of tax officer.
Statement can be seen by Tax Official.
