Tds u/s 51 of gst act

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Vipin Gupta (Querist)
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22 December 2018 Sir if the contractor does not have any GSt numbers how we will deduct the TDS or we will not be required to deduct TDS

kathir

kathir (Expert)
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31 December 2018 Hi gupta, notification No 50/2018 dated 13.09.2018, which provides that TDS provisions u/s 51 will be applicable w.e.f 01.10.2018 and provides other specified persons ( Deductor )as below:

(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,

(iii) with fifty-one per cent. 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 (PSUs).
Kindly ensure, you are covered under specified person catageory.? If yes you can deduct the TDS @2% ( CGST 1% + SGST 1% or IGST 2% ). You can deduct the TDS on GST based on TAN number. GSTN number not required.

Vipin Gupta

Vipin Gupta (Querist)
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31 December 2018 The Contractor Does not have GST Number and without GST number return is not been accepted