TDS under GST

Requirement of TDS under GST on supply from unregistered person

Goods and Services Tax - Article explains Whether TDS  under section 51 of CGST Act, 2017  is required to be deducted  from supplier who is a unregistered person....

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Tax deduction at source under GST & its Refund (GST TDS)- A Quick Analysis

Goods and Services Tax - This article summarises one of the crucial points under GST i.e. GST TDS and its refund related parameters that are required to be followed by the parties engaged in these types of transactions....

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Are You A Seller Registered on E-Commerce Platform?

Goods and Services Tax - In this article, we are depicting some of the key parameters which can help E-commerce sellers or anyone planning to start their E-commerce business to assess / step-up their compliance processes:...

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Understanding on TDS under GST

Goods and Services Tax - TDS under GST is applicable since 1st October 2018. As per GST Law- Certain categories of registered persons will be require to deduct taxes while making payment to suppliers. Sec 51 of CGST Act deals with TDS on GST. Applicability If the contract value is more than Rs 2.50 Lakhs, the following class of persons […]...

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GST TDS Whether Cash or Credit

Goods and Services Tax - This article is based on difficulties facing by person claiming TDS and adjusting the same against their liability while filing belated returns. In order to understand the problem first have a look on certain statutory Provisions:-   As per section 51(1) of CGST ACT, certain class of persons (referred as deductor) to deduct tax at [&...

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Relief measures for taxpayers under GST in view of COVID-19

Goods and Services Tax - In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances under Goods & Services Tax (GST) law due to the outbreak of the second wave of COVID-19 pandemic, the Government has issued notifications, all dated 1st May, 2021, providing various relief measures for taxpayers. These measures are explained b...

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GST on renting of immovable property to Social Justice Department of Govt of Maharashtra

In re Tukaram Pundalik Borade (GST AAAR Maharashtra) - AAAR hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice Department of the Government of Maharashtra will be exempt form the levy of GST in terms of Sl. No. 3 of the Notification No. 12/2017-C.T (Rate) dated 28.06.2017...

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TDS under GST not to be deducted in value of supply under contract not exceeds Rs. 2.5 Lakhs

In re Divisional Forest Office (GST AAR Uttarakhand) - TDS is not required to be deducted on payment made to the supplier of taxable goods or services or both, only when the value of such supply under a contract does not exceeds Rs. 2.5 Lakhs....

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GST & TDS not applicable on solid waste management services to municipality

In re Vinayak Singh (GST AAR West Bengal) - In re Vinayak Singh (GST AAR West Bengal) GST not payable on supply of services of lifting/ removing of garbage accumulated from vats, dumping yards, containers to Howrah Municipal Corporation The AAR, West Bengal in response to Application presented by Mr. Vinayak Singh (Applicant) [Order No. 14/WB...

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GST under TDS not applicable if applicants supply to specified categories of persons notified by Government

In re Uttarakhand Purv Sainik Kalyan Nigam Ltd. (GST AAR Uttarakhand) - In re Uttarakhand Purv Sainik Kalyan Nigam Ltd. (GST AAR Uttarakhand) On perusal of legal provisions of Section 51 of CGST Act, 2017, we find that the Government has authorized following persons , to deduct tax at the rate of two per cent (1% CGST + 1% SGST) from the value of supply excluding the c...

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Guidelines for Deductions & Deposits of TDS by DDOs Under GST Law

Circulars No. FD-ST/93/2022-03 - (16/09/2022) - In order to comply with the provisions of the said Act for the purpose of TDS, the following steps are required to be taken by the DDOs: A. Registration as Tax Deductors in the GST common portal. B. Deduction of TDS amount as per the provisions from the bills to be paid to the suppliers/deductees. C...

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Extended due date chart for various GST Compliances

Advisory No. 469 - (04/05/2021) - Extension in dates of various GST Compliances for GST Taxpayers Government has extended the dates of various compliances by Taxpayers under GST, through Central Tax Notification Nos. 10/2021, 11/2021, 12/20211, 13/2021, 14/2021, all dated 1st May, 2021. The details are summarized below: Filing of Fo...

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Recent Posts in "TDS under GST"

Guidelines for Deductions & Deposits of TDS by DDOs Under GST Law

Circulars No. FD-ST/93/2022-03 16/09/2022

In order to comply with the provisions of the said Act for the purpose of TDS, the following steps are required to be taken by the DDOs: A. Registration as Tax Deductors in the GST common portal. B. Deduction of TDS amount as per the provisions from the bills to be paid to the suppliers/deductees. C. Deposit the TDS amount in to appropria...

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Requirement of TDS under GST on supply from unregistered person

Article explains Whether TDS  under section 51 of CGST Act, 2017  is required to be deducted  from supplier who is a unregistered person....

Read More

Tax deduction at source under GST & its Refund (GST TDS)- A Quick Analysis

This article summarises one of the crucial points under GST i.e. GST TDS and its refund related parameters that are required to be followed by the parties engaged in these types of transactions....

Read More

GST on renting of immovable property to Social Justice Department of Govt of Maharashtra

In re Tukaram Pundalik Borade (GST AAAR Maharashtra)

AAAR hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice Department of the Government of Maharashtra will be exempt form the levy of GST in terms of Sl. No. 3 of the Notification No. 12/2017-C.T (Rate) dated 28.06.2017...

Read More

TDS under GST not to be deducted in value of supply under contract not exceeds Rs. 2.5 Lakhs

In re Divisional Forest Office (GST AAR Uttarakhand)

TDS is not required to be deducted on payment made to the supplier of taxable goods or services or both, only when the value of such supply under a contract does not exceeds Rs. 2.5 Lakhs....

Read More

Are You A Seller Registered on E-Commerce Platform?

In this article, we are depicting some of the key parameters which can help E-commerce sellers or anyone planning to start their E-commerce business to assess / step-up their compliance processes:...

Read More

Understanding on TDS under GST

TDS under GST is applicable since 1st October 2018. As per GST Law- Certain categories of registered persons will be require to deduct taxes while making payment to suppliers. Sec 51 of CGST Act deals with TDS on GST. Applicability If the contract value is more than Rs 2.50 Lakhs, the following class of persons […]...

Read More

GST TDS Whether Cash or Credit

This article is based on difficulties facing by person claiming TDS and adjusting the same against their liability while filing belated returns. In order to understand the problem first have a look on certain statutory Provisions:-   As per section 51(1) of CGST ACT, certain class of persons (referred as deductor) to deduct tax at [&...

Read More

GST & TDS not applicable on solid waste management services to municipality

In re Vinayak Singh (GST AAR West Bengal)

In re Vinayak Singh (GST AAR West Bengal) GST not payable on supply of services of lifting/ removing of garbage accumulated from vats, dumping yards, containers to Howrah Municipal Corporation The AAR, West Bengal in response to Application presented by Mr. Vinayak Singh (Applicant) [Order No. 14/WBAAR/2021-22 dated October 8, 2021]has is...

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GST under TDS not applicable if applicants supply to specified categories of persons notified by Government

In re Uttarakhand Purv Sainik Kalyan Nigam Ltd. (GST AAR Uttarakhand)

In re Uttarakhand Purv Sainik Kalyan Nigam Ltd. (GST AAR Uttarakhand) On perusal of legal provisions of Section 51 of CGST Act, 2017, we find that the Government has authorized following persons , to deduct tax at the rate of two per cent (1% CGST + 1% SGST) from the value of supply excluding the central […]...

Read More

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