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TCS applicable?

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Sir- is TCS applicable to goods transfer from one state to another state (i.e HO to Branch office)? Because in GST treated as sales. Pls advice
Replies (5)

1)  TCS  under  GST act   or  TCS  under  Income Tax  act   . 

2)  Is your branch office  registered  under  GST  ?. 

Sir TCS ON SALES EFFECT FROM 1.10.20. And registered both office by two GSTIN

Is  the value of Goods  transfer from HO to  branch  Rs 50 Lac and above  . ?

Yes sir

Sir , TCS  above  50  Lac   is  under  the  Income Tax  act 1961  not  under GST act 2017  . under GST act  branch  transfer  is  supply  but  no such  provision  under income Tax  act  , so  to deduct  TCS  or not  is matter of  Clarification  from the department  only . This is my  opinion please  confirm with others also . 


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