Answer

1. F

   Facts

   Government bodies deduct GST TDS under Sec 51 and e-commerce operators collect TCS under Sec 52. The amounts they report show your supply value. Scrutiny compares this with your GSTR-1.

2. P

   Provisions and law

   • Sec 51, CGST Act 2017Notified persons deduct TDS on payments to suppliers for taxable supplies
   • Sec 52, CGST Act 2017E-commerce operators collect TCS on net supplies made through them
   • Sec 61, CGST Act 2017Proper officer may scrutinise returns, inform discrepancies and seek an explanation
3. A

   Analysis

   Example: a contractor's TDS credits show Rs 80 lakh of supplies to a municipal body, but GSTR-1 shows Rs 70 lakh. The Rs 10 lakh may be invoices of the previous year paid this year, or a missed invoice. Prepare a deductor-wise list of invoices and payments with dates to explain timing, and pay tax on any missed supply.

4. C

   Conclusion

   1. 1Download TDS and TCS credit details for the period
   2. 2Match deductor-wise or operator-wise values with GSTR-1
   3. 3Explain timing differences with invoice and payment dates
   4. 4Pay tax on missed supplies through DRC-03

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.