Section 194C

This discussion addresses whether Tax Deducted at Source (TDS) is exempt under Section 194C when making payments to unregistered small transporters. It also explores the Goods and Services Tax (GST) implications, particularly concerning unregistered transporters who don't provide proper bills. The query seeks guidance on whether GST is payable under Reverse Charge Mechanism (RCM) or if the payment can simply be booked as a transportation expense, considering the audit liability under Section 44AD and the threshold for TDS deduction.