Regarding 194C OF IT ACT 1961 & GST APPLICABILITY
This query is : Resolved
Suresh S. Tejwani
(Querist)
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.
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