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GST Tds for unregistered contractors

Eswar Reddy S (CFO- at NHTF) (58213 Points)

02 November 2022

Govt organizations have to deduct Tds under GST @ 2% ( 1% CGST + 1% SGST ) if supply under a contract is more than 2.5lacs .

What is the payee is unregistered under GST and value under a contract is more than 2.5lacs ?

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7 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14217 Points)
Replied 02 November 2022

You have to deduct TDS as per section 51 of the CGST Act , if he is supplying taxable goods or services irrespective of the registration. please refer section 51 and confirm.

Eswar Reddy S (CFO- at NHTF) (58213 Points)
Replied 03 November 2022

But unregistered details can not be filled for GST Tds filing

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prasad Nilugal ( GST Practitioner & Accounts ) (14217 Points)
Replied 03 November 2022

Nothing has been specified in the section 51, regarding to deduct TDS only for registered supplier only the "supplier of taxable goods or services" word's have been used. You Can Contact to CBIC help disk number.