GSTZen

Tax Utilisation by Recipient

51 (5) The deductee shall claim credit, in his electronic cash ledger, of the tax deducted and reflected in the return of the deductor furnished under sub-section (3) of section 39, in such manner as may be prescribed.

Tax Utilisation image

This TDS can be utilised by the recipient for

a) Payment of Taxes

b) Payment of interest, penalty, late fee or any other amount

As per Rule 87(1)