TDS and GST

what is TDS in simple way ?
What is the GST TDS rate?
Who ill deduct TDS in GST ?
How is GST calculated on GST with example?
Replies (2)
Quick Summary
This discussion clarifies Tax Deducted at Source (TDS) within the Goods and Services Tax (GST) framework. It explains that TDS under GST, as per Section 51 of the CGST Act 2017, is a tax deducted at the source of payment. Specific government entities and notified persons are mandated to deduct TDS at a rate of 2% (1% CGST + 1% SGST) on payments made to suppliers for taxable goods or services, provided the contract value exceeds ₹2.5 Lakhs.

TDS under GST is defined under section 51of the CGST act 2017 , TDS means tax to be deducted at source whenever we make payment or credited to account .
Government mandate
1) Center Government
2) State Government
3) Local Authority
4) Any other Government Agencies
5) person notify by the Government

to deduct TDS @ 2%( CGST 1% + SGST 1,,%) .from payment made to supplier of Taxable goods or services or both to above organisation, where total value of of such supply under contract exceeds 2.5 Lac .
Thnku Sir

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