Gstr7 for urd

File refund application RFD 01a online on portal

There is no TDS on payment made to URD

pankaj ji

i think tds to be deducted on taxable supply of goods .if taxable value in consignment exceed 2.5lakhs ..ir respective of wheather dealer is registered or not.

@ Pritesh ji

Yes its definitely one of condition that there is no TDS on Exempted Goods & Non GST Goods but its also there that payment to URD no tds attracts.

Now lets assume that Govt deduct the TDS of urd , & while filing GSTR 7, the GSTN of deductee is mandatory therein ........
Thus govt is only liable to deduct TDS of legal Entity or taxpayer having GSTN

Plz read below the condition in which TDS not be deducted (Its exract from SOP release in CBEC site)

a) Total value of taxable supply ≤ Rs. 2.5 Lakh under a contract.
b) Contract value > Rs. 2.5 Lakh for both taxable supply and
exempted supply, but the value of taxable supply under the said
contract ≤ Rs. 2.5 Lakh.
c) Receipt of services which are exempted. For example services
exempted under notification No. 12/2017 – Central Tax (Rate)
dated 28.06.2017 as amended from time to time.
d) Receipt of goods which are exempted. For example goods
exempted under notification No. 2/2017 – Central Tax (Rate) dated
28.06.2017 as amended from time to time.
e) Goods on which GST is not leviable. For example petrol, diesel,
petroleum crude, natural gas, aviation turbine fuel (ATF) and
alcohol for human consumption.
h) All activities or transactions specified in Schedule III of the
CGST/SGST Acts 2017, irrespective of the value.
f) Where the payment relates to a tax invoice that has been issued
before 01.10.2018.
g) Where the tax is to be paid on reverse charge by the recipient i.e.
the deductee.
h) Where the payment is made to an unregistered supplier.

☺️

@ pankaj ji

may be while filing we need to but URP in gstn colum like e way bill we used to do.

@ pritesh

No dear there no such field in GSTR 7.
The querist also wrongly deducted & deposited the TDS against URD, & now he is unable to show the same in GSTR 7. moreover its clearly mention in SOP that no tds will be deducted while making payment to URD.

k pankaj ji 👍
tqsm

Sir not able to file RFD 01 as the system is asking to login again. Same is happening again and again. Sir kindly let us know why it is happening. Some people are saying RFD is blocked for TDs. Sir is it true?

dear

it should not block,.... the balance in cash ledger is of taxpayer, & as per section 54 you can take refund from cash ledger.

plz apply for refund only after filing your  gstr 7

Sir, We have been registered as TDS deductor. We have wrongly deposited CGST and SGST instead of IGST as the deductee is from Delhi. We are trying to apply for online refund but it is not working... How can we resolve this problem??