dear all,
I have query. pls tell us is there requirement of deducting GST TDs or not.
location of supplier delhi
place of supply Rajasthan
location of receiver Rajasthan
Menu
GST tds rule
Replies (2)
Yes, it will not be applicable where LOS and POS are in same state where as LOR is in different state.
As per GST law following people/entities need to deduct TDS :
1. A department or establishment of the Central or State Government, or
2. Local authority, or
3. Governmental agencies, or
4. Persons or category of persons as may be notified, by the Central or a State Government on the recommendations of the Council.
As per Notification No. 33/2017 – Central Tax, 15th September 2017
The following entities also need to deduct TDS-
- An authority or a board or any other body which has been set up by Parliament or a State Legislature or by a government, with 51% equity ( control) owned by government
- A society established by the Central or any State Government or a Local Authority and the society is registered under the Societies Registration Act, 1860
- Public sector undertakings
Recent Topics :
- Utilising Section 54(F) for capital gains reinvest
- GST ewaybill closure and Bill to ship to GST numbe
- TDS ON PARNTER INTEREST
- Share important chapters of ca inter costing
- Free CA Foundation Study Material - PYQs with Sugg
- INCOME TAX
- Moving from old to new tax regime after notice
- Need urgent help on notice
- ITR-3 - F&O Loss adjusted against business inc
- Error - Blank Rows in Schedule SI (ITR-2)
Related Topics :
CAclubindia
