GST & TDS

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This discussion clarifies how to calculate the original invoice value when you have a figure that already includes GST at 12% and has had TDS at 7.5% deducted. The calculation involves working backwards from the net amount paid to determine the gross amount before TDS, and then calculating the GST component.

philip baila

philip baila (Querist)

26 March 2021 have a value of Rs 101735.6 ( which includes GST 12% & after deduction TDS @7.5% )
need to know the invoice value

CMA Poornima Madhava

CMA Poornima Madhava (Expert)

30 March 2021 Assumption: Tax deducted at source on total invoice value:
1) Paid (after TDS): ₹101735, hence gross amount would be ₹109984, after TDS ₹8249
2) GST ₹11784
However, if tax is deducted at source on basic value, then this computation does not hold good.

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philip baila

philip baila (Querist)

30 March 2021 Hi Madam ,

thank you for your reply .pls advice calculation

CMA Poornima Madhava

CMA Poornima Madhava (Expert)

31 March 2021 I didn't get you. What do you want to know?

I'm unable to post this as a new reply. Hence modifying earlier post:

1) ₹1,01,735x100/92.5 = ₹1,09,984 (cross multiplication: if ₹1,01,735/- is 92.5%, what's 100%)
2) ₹1,09,984x12/112 = ₹11,784/- (if ₹1,09,984/- is 112% (including GST), what's 12%)
Hope you got them.

philip baila

philip baila (Querist)

31 March 2021 what the calculation as how below was arrived

1) Paid (after TDS): ₹101735, hence gross amount would be ₹109984, after TDS ₹8249
2) GST ₹11784

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

29 October 2026 Where GST is shown separately, income-tax TDS is deducted on the value excluding GST (CBDT Circular 23/2017): base B × 1.12 − 7.5% of B = ₹1,01,735.6, so B ≈ ₹97,355, GST ≈ ₹11,683 and invoice ≈ ₹1,09,037.

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