With regard to TDS under GST there are certain practical issues with regard to uploading of details under GSTR 7:
1) Main Supplier is in Himachal Pradesh routing supplies through C&S Agent in West Bengal whose GSTIN provided. The place of Supply & Recipient both in West Bengal. The Invoice has been raised charging CGST & SGST.
Therefore in GSTR 7 is it correct to enter the GSTIN and Details of the West Bengal based entity and deduct 1% CGST & SGST each under TDS provisions
2) In another example for intra state supplies - 15 Invoices for Rs. 30,000/- each raised on which GST is applicable and 1 Invoice for Rs. 30,000/- on which no GST is applicable.
Therefore in GSTR 7 is it correct to enter the Value as 4,50,000/- and CGST - 4500/- & SGST - 4500/- or Value as 4,80,000/- and CGST - 4500/- & SGST - 4500/-
3) In third example for intra state supplies - Invoice for Product A - 8000/- plus Freight @ 5% (400) plus CGST & SGST @ 6% each (504) - So Invoice = 8000+400+504+504=9408/-
Do I deduct 1% TDS under CGST and SGST on 8000/- or 8400/-?
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