Regarding 194C OF IT ACT 1961 & GST APPLICABILITY
This query is : Resolved
02 May 2026
IF I AM CONTRACTOR AND THE COMPANY IS DEDUCTING TDS UNDER SECTION 194C OF RS 36000. OUT OF WHICH 19000 IS FOR SUB CONTRACT EXPENSE (TURNOVER 1900000) AND REST 17000 IS FOR SITE EXPENSE (TOTAL SITE EXP 1700000). WHETHER I AM LIABLE FOR GST REGISTRATION?
03 May 2026
Since your total contract receipts are ₹36 lakh, GST registration will be applicable if these are taxable service receipts. For service providers, the normal GST registration threshold is ₹20 lakh aggregate turnover, subject to lower limit in specified special category states. TDS under section 194C and GST applicability are separate compliances; deduction of TDS does not decide GST liability.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CG Tax On residential property
- Post Office RD Interest
- Applicable TDS for Purchase of Flat from NRI
- Claiming exemption of perquisite for employee-owned car under New Tax Regime in ITR-2
- Eway bill for machinery reparing
- Under construction property in ITR
- Gift of mutual fund units to daughter
- Not able to file ITR
- Upload Level ValidationITR3Category of Defect B/D
- NRI ITR2 account in 2025-26 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,.
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
