Two distinct mechanisms in one working paper: Section 51 TDS deducted by government departments/PSUs on contracts, and Section 52 TCS collected by e-commerce operators — credit as per the counterparty's GSTR-7/GSTR-8 against credit as per books, per counterparty.
Entity: ___ · GSTIN: ___ · Financial year ended: ___
Purpose: reconcile GST credit arising from two DISTINCT mechanisms — Section 51 TDS (deducted by specified government departments, local authorities, and PSUs on contracts exceeding the notified value threshold, currently ₹2.5 lakh per contract — verify for the year) and Section 52 TCS (collected by e-commerce operators on the net value of taxable supplies made through them) — against the credit actually recorded in books.
TDS credit (Section 51) and TCS credit (Section 52) both flow into the electronic cash ledger of the deductee/supplier, not the credit ledger, and both require the counterparty to file their own return (GSTR-7 for TDS deductors, GSTR-8 for e-commerce operators collecting TCS) before the credit reflects and can be claimed — the same "counterparty must file first" logic that drives ITC-2A/2B mismatches applies here too.
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