GST TDS & TCS Refunds (2025): Latest Updates, Eligibility & Step-by-Step Filing Guide Updated: November 2025 | Covers: Refund of TDS (Sec. 51) / TCS (Sec. 52) credited to Electronic Cash Ledger, latest portal advisories, documentation, mistakes to avoid, and FAQs. What’s New (2025) – Quick Highlights No time limit applies to refund of excess balance in the Electronic Cash Ledger (ECL) , which includes TDS/TCS credits received by the deductee/collectee. (Clarified by CBIC; see references.) Portal stability & negative-balance handling: GSTN rolled out back-end updates in Aug 2025 to reduce “negative minor head” issues that sometimes blocked refunds or offsets. If you faced this earlier, retry after reconciling minor heads (Tax/Interest/Fee/Penalty). (See references.) Smoother cash-ledger refunds: The category “Refund of Excess Balance in Electronic Cash Ledger” remains the fastest route for claiming TDS/TCS amounts sitting in the ECL after you’ve d...
Learn GSTR-1/3B filing, match ITC with 2B, use QRMP/IFF, avoid common errors; due dates, late fee basics, and FAQs made simple.