I am a individual and earning Rent income. I am not having GSTIN registration number. However GST TDS has been deducted by company. pl guuide. how to claim gst credit. further is there any provision to avoid GST TDS.
On payment made to unregistered supplier GST (TDS) will not be applicable because as per section 51 of CGST Act,2017 TDS is required to be deducted on payment made to supplier of taxable goods and services and any supplier of taxable goods and services needs to get registration.
Further as per the provision of subsection 5 of section 51, deductee can claim credit of TDS deducted in his credit ledger. It is also cleared from this provision that only the registered person can claim credit. Hence this provision is
applicable only in case of registered Supplier.
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