Tds Applicablity Means

263 views 6 replies
No TDS applicability under GST in Certain cases

When the location of the supplier and place of supply is different from location of registration of the recipient then there will be no TDS

Can anyone clear me with an example that what exactly above exception saying.


please ????
Replies (6)
If suppose A supplier is in state X & B recepient is in state Y & POS is in Z state (say immovable prop.)
No TDS will be applicable
As per the proviso in Section 51 CGSt Act Provided that no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or as the case may be, Union territory of registration of the recipient. The TDS is not deducted If Supplier A & The POS is in same state & Recepient is in Different state . In short the POS & The recepient place should be same . As more clarity is needed in this regard , so wait for circular or notification to be issue from CBEC in this regard
Sir
Is contract compulsory for deductions of TDs by deductor ????? Means if we will normal sale than TDs will not be applicable ?????
No its only on if the contract value exceed 2.5lacs

Now come to proviso of Section 51 CGST Act.
"No dedection shall.made if the location of suuplier & recepient is in different state "

In that case the deduction shall be made but under IGST Act , because it cannot be CGST/SGST.

So in any case the TDS will be deducted whether it is IGST supply or CGST supply
In GST TDS can be deduct only by Govt , ... & If you supplies the goods or services the value exceeding 2.5 lac (per contract) to the Govt. the TDS will be applicable Note : when we supply any goods to Govt concern its sort of contract
Well explained Pankaj ji...

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
06 July 2026
Accountant

Agarwal Anoop and Associates

Noida

CA Final

View Details
Company
13 July 2026
AVP / VP - PCG Advisory

Workforce Connect

Mumbai

MBA

View Details
Company
ARTICLESHIP 30 June 2026
2 posts Article assistant and Articleship completed students

Chirag N Shah & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 11 July 2026
Article

SNCO

Mumbai

CA Inter

View Details
Company
11 July 2026
CA semi qualified

Vakilsearch.com

Chennai

CA Inter

View Details
Company
16 July 2026
Manager - Finance & Accounts

Aliens Group

Hyderabad

CA Final

View Details
Company
14 July 2026
Senior Executive/ Manager

H S SHARMA AND CO

Pune

CA Final

View Details
Company
ARTICLESHIP 16 July 2026
Article Assistant

G A R U D & Associates

New Delhi

CA Inter

View Details