How can TCS be credited in the cash ledger? Is it permissible to refund such TCS credit in the cash ledger in accordance with section 54(1) of 2017's CGST Act?

TCS collected must be deposited separately by the ecommerce operator under the respectvive Tax head (i.e. TCS collected is to be deposited by the ecommerce operator separately under the respectvive tax head (i.e.,. The statement (FORM GSTR-8) filed by the ecommerce operator would credit the amount to the electronic cash account of the actual supplier in each tax head. The supplier can request a refund of any excess cash in his electronic cash leadger if he is unable to use the amount in the cash ledger. This is in accordance with section 54(1), 2017 CGST Act.