Benefits or perquisites received on which TDS has been deducted under section 194R

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If you've received benefits and perquisites on which TDS under Section 194R has been deducted, you might be liable to pay GST. This depends on whether these benefits constitute a 'supply' under the GST Act. Benefits linked to promotional offers or in exchange for goods/services are generally taxable. However, purely personal gifts without a business transaction may not attract GST. It's essential to examine the specific details of each transaction to confirm its GST status.

Hemkumar

Hemkumar

(Querist)
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02 October 2025 We are registered under GST as trader, during the year we have received benefits and perquisites on which TDS under section 194R has been deducted. Whether We are liable to pay GST on such benefits and perquisites received ??

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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02 October 2025 Yes, you may be liable to pay GST on the benefits and perquisites received if they are considered a "supply" under the GST Act. If these benefits are part of a promotional offer, or if they are in exchange for services or goods, they may be treated as a taxable supply, and you would need to pay GST at the applicable rate.

However, if the benefits are purely gifts or personal in nature with no business transaction attached, they may not attract GST. It’s crucial to review the specifics of the transaction to determine its taxability.

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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03 October 2025 Good Luck.....

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