Recruitment fee refund with GST/TDS when candidate leaves the client's company within 90 days of the date of joining?

In the event of a candidate Leaving the client's company within 90 days of the date of joining. The consultant is liable to give a replacement within 30 days from the date of request raised by the company. If the consultant is not able to provide a replacement then he needs to refund the amount.
However my query is, does the consultant only refund the Recruitment fee paid by the client excluding the TDS and the GST or does he need to refund the entire amount back including the TDS and the GST?

Dear Suhan,
In the give circumstance, the consultant will refund the entire amount back to the company in the form of a Credit Note. Upon receiving the Credit Note, the GST input benefit will be reversed; and TDS will also be reversed if it is in the same quarter.
Regards
Rahul Chhabra