TDS deduction

983 views 13 replies
I have received service bill of annual day function it contain as below.

A)material & vendor cost. 1000
B)professional service. 2000

Total of A&B 3000


proforma invoice

50% of 3000= 1500

at the time of advance payment to supplier not mention as above on proforma invoice of 50% (1500)
I have deduct TDS on total amount .

my question is that which amount is applicable for TDS on Tax Invoice.

supplier is individuals but he mention on his invoice 1% tds deduct.
Replies (13)
Is the vendor registered under gst Act.
under works contract tax act.
Regeneration under GST
TDS applicable @ 1% under section 194c on total amount i.e 3000/-
TDS not applicable... ...
Why 194C will be applicable.....bcz limit is 35000 or 100000
TDS will not be applicable in this case since the amount does not exceed the prescribed amount of Rs. 35,000 u/s 194C of the Income Tax Act 1961.
Material is included
tds is applicable excluding on the gst portion.
Be qmore specific in query
is it personal annual day ?
You are paying as an individual ?
What is total bill payment is it 3000/- ??

TDS on GST Invoice or TDS on ITax ???
@ My Dear Mr Sabyasachi.,

Your replies are not a reasonable reply as You are a Professional. Think about before solving query. Please don't think Yourself with query please...
🙏🙏🙏🙏🙏🙏 it's my humbly request...
Why dear..
absolutely rational and correct.
TDS limit in case of 194C is more than Rs 30K in single bill or Rs 1 lac in whole financial year with a single party.
As per your query TDS will be deducted on the whole amount of Rs 3000, you have already deducted 1% TDS on Rs 1500 so now you will deduct TDS remaining amount on same percentage
TDS is applicable (with Assumption )
Dispute is on what Amount?
it is service bill as mentioned in Question which comprises of material and service.
it is in nature of contract 194 C is applicable.
payment or credit which ever is earlier.
if advance is given first then
TDS WILL DE DEDUCTED ON 1500 at the time of payment. and at the time of booking of expences TDS ON remaining amount i.e 1500
if invoice is booked in expences prior to giving of advance
then Tds will be deducted on 3000.
in my views 1 cases seems to be your answer
TDS condition is not fulfill hence no TDS deducted


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register