Sec. 194Q - TDS applicability on purchase of Goods

Dear Sir/Madam,

Which amount should I consider to check applicability of Sec. 194Q?

Pure Sales without GST (Rs. 87787691/-)
OR
Sales including GST (Rs. 107625604/-)

Thanks & regards,
Priyanka Mhatre
Replies (4)
Quick Summary
This discussion clarifies the applicability of Section 194Q of the Income Tax Act regarding Tax Deducted at Source (TDS) on the purchase of goods. The key question is whether the threshold for TDS applicability should be based on the purchase amount excluding GST or including GST. The consensus reached is that the threshold should be checked on the purchase amount without GST, and this check applies to purchases, not sales.

Net Sale

 

Without gst
Ok, thanks to all
Without GST.
And this fact is to be checked on purchases only, and not sales.

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