Confusion about Section 194-O & 194-C

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A seller using Amazon and Flipkart is seeking clarification on whether to continue deducting TDS under Section 194-C or 194-H, now that e-commerce platforms are deducting TDS under Section 194-O. The advice given is to continue deducting TDS as before. Information on TDS liabilities, broken down by section, can be found in the monthly GST return filings provided by platforms like Flipkart.

Rakesh Sharma

Rakesh Sharma (Querist)
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21 April 2021 Dear Experts,
Greetings, we do trading through Amazon & Flipkart & both the Concern have
deducted Tax u/s 194-O w.e.f. 01-10-2021 @0.75%.

Earlier, we deduct tax on service provided by him u/s 194-C.

Should we continue to deduct Tax u/s 194-C, 194-H etc? or we are exempt due
to section 194-O.

Please guide.

Rakesh Sharma

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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22 April 2021 Continue to deduct TDS as was done earlier.

CA Puja Sharma

CA Puja Sharma (Expert)
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22 April 2021 In case of Flipkart when you generate returns for filing monthly GST returns you will get TDS details also.
In that sheet all the liability to be paid by the seller against Flipkart is mentioned there

The liability is mentioned section wise. This might help.

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