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Composite dealer and tds credit

This query is : Resolved 

30 April 2019 There is one dealer who is registered in GST under composition scheme. The said dealer is providing various material and services to the Government Entity. Now the Government entity is deducting TDS @2% on the payment made to the supplier. Now the query is how that Composite Scheme Registered Dealer get Credit of Such TDS Amount which is deducted by Government Entity. The Government Entity is making more than 2,50,000.00 payment to the dealer. Please help to come out from this issue. As the Dealer is registered under composition scheme, he is not eligible to view TDS Credit in his Return Tab. How can he get his TDS Amount back? Thanks in advance.!!!

01 May 2019 In my view
Composition dealer should be allow to claim refund under the clause inverted duty structure . ( Though , no clarity on this subject is available under Act/ Notification etc )

TDS deducted @ 2 % is as good as tax on input & his output liability is 1% only.


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