Certification Course on Practical Filing of Income Tax Returns
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If your paying to unregistred person and th e payment exceeds 5000 you have to pay GST on RCM Basis
TDS is to be deducted only on basic amount not on GST.
https://www.cbec-gst.gov.in/pdf/central-tax-rate/Exemption-from-TDS-CGST.pdf
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