Tds on payment to supplier

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dharmender (Querist)
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16 January 2018 X company paid 2.8 lakh on 11.01.2018 for purchase of goods to Y of same state.
My question is that should X company deduct TDS on payment made to supplier Y. ?

If Yes then rate ?
and How to file in GST return ?
and its same as normal TDS?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 January 2018 No TDS applicable on such payment under GST as on date.

CA Pradeep Sharma

CA Pradeep Sharma (Expert)
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16 January 2018 Only following person liable for deduct tax at source

(a) a department or establishment of the Central Government or State Government; or
(b) local authority; or
(c) Governmental agencies; or
(d) such persons or category of persons as may be notified by the Government on the recommendations of the Council

According to NN 33/2017-Central Tax dated 15th September’ 2017 specified persons are
a) an authority or a board or any other body, -
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with fifty-one percent or more participation by way of equity or control, to carry out any function;

b) society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860);

c) public sector undertakings:

Provided that the said persons shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the Council, by the Central Government.

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