Whether GST TDS is required to be deducted by Govt Departments on inward supply of services liable to reverse charge. i.e. on which Govt Dept. is required to pay GST on RCM basis.
Please share the references, if not liable to deduct tds.
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GST TDS on RCM Supply
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Quick Summary
Department of Posts : Liable to pay tax without application.
Receipients of goods or services: Required to pay tax under the reverse charge mechanism on the amount of consideration paid to the govt. for the supply of services.
Please note that RCM applies to certain goods and services, and the ime of supply is determned by the earliest of the following dates.
The date of receipt of goods,
The date of payment
The date of the tax invoice
The date of the debit note.
If it is not possible to determine the time of supply, it shall be the date of entry in the books of account of the receipient.
Any supplies to the Central, State, Local Authorities who is having GST Registration only for the purpose of deducting TDS under GST Act, are purely Regular Charge and Reverse Charge is not applicable to those supplies.
What if the department has normal registration along with GST TDS Deductor Registration. and the supplier has given invoice in RCM.
Then No GST TDS will be deducted from the Invoice value.
If a govt department paying bill amount to a supplier through RCM, is it liable to deduct TDS on Gst?
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