MEANING OF VALUE UNDER A CONTRACT

I'm also view the technical view without shifting...

The technical aspects can't follow to govt related activities. May be it's definitely taken into private (other than govt) supplies...

Govt entities can't receive supplies without any tenders, oredrs, documents and records. They receive supplies with all the required rules...

Government Companies can give because they function as any other company. Though they are thoroughly audited but for minor services they can. And usually Government Companies operate at a very large scale. Their minor amounts can be quite major for some people.

Another example where it can happen is the query here itself. The querist is himself saying that there is no contract and only monthly invoices

And again I say that what you are now talking is the general practical aspect which I already cleared before.

Technical aspects gets applicable in case of exceptions.

I again say IF (its a big if) such a situation exists where there is no contract or order, TDS may not get applicable for individual invoices if values does not exceed the limit individually.

Without any starting points (from day 1) can supply to govt entities...

as per above individual invoices not consider as a contract...

Also I replied the technical aspects can't accept for govt entities. it can be accept private supplies...

May be the technical aspects and individual invoices can be consider a contract or order in private (mean other than govt entities)...

The query is itself that there exist no contract and only invoices are issued. Whether GST TDS will be applicable on them or not?

It does not matter what generally happens in Government Entities.

Therefore since there is no consolidated contract. Individual bills will be considered as individual contracts. Contract Act is applicable to both private and government entities.

GST TDS applicable as per TDS provisions under GST...


Govt entities can't get supplies without oredrs or documents or tenders from day one of the supplier who is supplier...

According to the person who posted the query happened in his case - no contract of any sort

It's finally close according to the query then what about technical aspects...

So,

Know I will go to give service to a govt entity. Then the officer immediately give works to me without any T&C.

When did the query close.

This is the whole question.In the case the services were given without contract and that invoices are issued monthly.

In my opinion though it is rare but TDS will not be applicable.

What really happened when he went to the govt entity or whatever, you must ask the person who posted the query.

I gave my opinion as per given facts.

Okay Okay...

As per the query is already closed as I replied "a contract" and it's continueosly...

As per my opinion TDS applicable if contract value exceeding as per GST act...

As per my opinion nobody can supply without any orders, documents to govt entities from if the day may be 1/1/1950 or any other day which starting the transaction or suplies...

Also ask the details to the querist...


Also thank You for the discussion here...
GOOD LUCK...

Good Luck with your practice to you too

1.It is a fact that if the individual contract value exceeds Rs. 2.5 lakhs,TDS is must.
2.While the work is in progress, it is quite common to claim amounts from the contractee for the works executed from time to time by raising bills.
3.Here bill value is immaterial,only total contract value matters.
4.In the instant question,total value of bills is more than Rs. 2.5 lakhs, hence TDS is applicable.