194Q Tds on purchase of goods threshold

While calculating the threshold limit of 50 lacs, is GST portion to be included in that?
Replies (2)
Quick Summary
This discussion clarifies the threshold for Tax Deducted at Source (TDS) on the purchase of goods. It explains that the GST portion is generally not included when calculating the threshold limit for normal scheme assessees. However, for composition dealers, the GST amount is considered part of the threshold.

For normal scheme assessee, GST portion will not be added in the threshold limit. 

But for composition dealer, it gets added up.

Gst is tax paid to the government. So it is never being added.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
28 August 2026
Audit Manager

K A R M & CO

Mumbai

CMA

View Details
Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details
Company
25 August 2026
Senior Accountant

MG Associates

New Delhi

CA Inter

View Details
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details