GST/TDS on Bank Charges — Claim Guide

GST on charges — ITC claim

Har bank charge par 18% GST — narration me "GST" ya "GST@18%" dikhti hai. Business GSTIN wale iska input tax credit claim kar sakte hain (banking services ITC-eligible when charges are for business).

Statement se GST nikalna

1. Statement → Excel
2. Category filter: Fees & Charges — total automatic
3. GST-only rows narration filter "GST" se alag karo
4. GSTR-3B me Table 4(A) ITC me claim — invoices/bank statement as proof

TDS on interest

Interest income (INT.PD rows) par 10% TDS (₹40k+ p.a. savings/FD combined, senior citizens ₹50k). "TDS" rows debit hote hain — Form 26AS me cross-check karke ITR me claim karo (Section 194A).

Tip: converter ka Summary sheet "Interest Credited" aur "Fees & Charges" totals direct deta hai — CA ko bhejne layak.