Commission Received TDS Deduct

This discussion clarifies how to handle commission received where Tax Deducted at Source (TDS) has been applied. The commission is treated as an outward supply for GST purposes. You must declare this in your GSTR-1 as either a B2B or B2C supply, depending on your recipient's GST registration. Subsequently, you'll pay the applicable tax on this supply in your GSTR-3B. The TDS deducted can be claimed back by filing your Income Tax return.