Gstr 7 values to be uploaded - tds on gst - practical issues

Uttam Saha (TAX PROFESSIONAL) (115 Points)

16 April 2019  

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/-?