Gst deduction

sir

can a client having no gst number and provided construction works to agency having gst no. be deducted gst to the agency
Replies (7)
Quick Summary
This discussion clarifies whether an agency holding a GST number must deduct GST (specifically GST TDS) when engaging construction services from a client who does not have a GST number. It's confirmed that GST TDS is generally applicable only when a tax invoice is issued. Furthermore, the deduction requirement primarily falls on government organisations if the total contract value exceeds £2.5 Lacs annually, not on private agencies for unregistered suppliers.

What's the annual value of work awarded?
Yes it can be happen
Only govt organizations are required to deduct (1+1=2%) GST Tds if the total contract value exceeds 2.5Lacs in a year
The annual value of work is not considered here.

GST TDS of unregistered person is not deducted

Yes. If the Tax invoice is issued then only GST Tds is applicable
Total value of the contract is relevant for deduction of GST Tds by govt organizations

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