Hello Everyone,
One of my Client Get the order from Indian railway norther division Delhi and give the instruction to supply the material in Indian railway Punjab. ( which was covered under the northern railway but GST number is different) po value is greater than 2.5 lac.
in that case we are raise bill to address norther railway Delhi and ship to address northern railway Punjab. in that case place of supply as per GST Law sec 10 (1)(b) is northern railway Delhi. ( bill to GST number) and payment also made from Delhi division.
but in that case norther railway Punjab will deduct the 2 % TDS under GST regime.
how they have done.
thanks
Atul BANSAL
09310827110
ship to bill to in gst on tds
Replies (4)
hlw mam Can u suggest me Gst annual return related question...???
Dear
When payment is made by Delhi office Why & how the TDS is to be deducted by Punjab ??????
As per SOP released on cbec site : The place of supplier is Delhi , The place of Supply is Punjab
TDS is to be deducted only when The place of Supply & Place of Recepient shall be the same state .
But as in your case the place of Supply is Punjab different from place of Recepient (Delhi) , hence no TDS will be deducted.
When payment is made by Delhi office Why & how the TDS is to be deducted by Punjab ??????
As per SOP released on cbec site : The place of supplier is Delhi , The place of Supply is Punjab
TDS is to be deducted only when The place of Supply & Place of Recepient shall be the same state .
But as in your case the place of Supply is Punjab different from place of Recepient (Delhi) , hence no TDS will be deducted.
in that case place of supplier is maharadhtra, and bill to Indian railway Delhi and ship to Indian railway Punjab.
as per sec 10(1)(b) place of supply is Delhi. and payment also made by Indian railway Delhi. i know TDS will be deducted @ 2% under GST but it should be deducted by Delhi not by Punjab.
according to law GST benefit will get where the actual receipent state. according in this case we are raise a invoice from Maharashtra to delhi. and Delhi will raise a invoice to Punjab to transfer the GST benefit to actual state where the finally goods are transferred.
in this case we are filling our return GSTR1 in Indian railway Delhi. and TDS deducted by Indian railway Punjab. both are different. and not reconcile the both statement s.
as per sec 10(1)(b) place of supply is Delhi. and payment also made by Indian railway Delhi. i know TDS will be deducted @ 2% under GST but it should be deducted by Delhi not by Punjab.
according to law GST benefit will get where the actual receipent state. according in this case we are raise a invoice from Maharashtra to delhi. and Delhi will raise a invoice to Punjab to transfer the GST benefit to actual state where the finally goods are transferred.
in this case we are filling our return GSTR1 in Indian railway Delhi. and TDS deducted by Indian railway Punjab. both are different. and not reconcile the both statement s.
The Punjab is doing wrong by Deducting the TDS because 1. Bill is not in his Name it's in name Delhi 2. The payment also not made by Punjab .
Note : In GST the TDS can be deducted by Recepient only when the location of Supply & place of Recepient is Same
So in this case The Delhi can accept the bill & can do the payment but shall not deduct the TDS
Pls Refer the SOP on CBEC site for more details
Note : In GST the TDS can be deducted by Recepient only when the location of Supply & place of Recepient is Same
So in this case The Delhi can accept the bill & can do the payment but shall not deduct the TDS
Pls Refer the SOP on CBEC site for more details
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