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Devendra (Chartered Accountant)     08 May 2010

TDS Journal Entry

What is the Journal Entry for Deduction of TDS?

 19 Replies

Ankit CA and CS

Ankit CA and CS (Manager - Accounts)     08 May 2010

Suppose Expense is 100 you have to dedect TDS of Rs. 10. Entry will be

Expense Dr. 100

To bank 90

To TDS Payable 10

1 Like
vikash rathi

vikash rathi (Chartered Accountant)     08 May 2010

correct answer......ankit
CA Guru M

CA Guru M (B.com, CA, CS)     08 May 2010



Devendra (Chartered Accountant)     08 May 2010

Thank u guys..!! :)

Jaya prakash

Jaya prakash (accounts excutive)     10 May 2010

Hi, to all

What is the TDS Journal entry?

in my view entry will be--
EX: if

Expensiture A/C----Dr   100


TDS on Contract      10

Party A/C                    90


Party A/C  Dr-----90

   BankA/C         90

Gouri Sankar

Gouri Sankar (General Manager - Accounts)     12 May 2010

The correct entry for TDS is as follows:

Expenditure Account         Dr   100

Vendor Account                   Dr    10

 To  Vendor Account           Cr              100

        TDS on Contractors   Cr                 10

( Being the bill no xxx dated xxxx accounted and TDS @ 10% deducted )

If we pass the entry like above , the total invoice amount and TDS amount will reflect in Vendor account. It will be useful for vendor reconciliations at any time and also it will give true picture of Vendor account at any point of time. The net amount payble to Vendor will reflect as 90 in their account. ( Credit - for Invoice amount - 100 and Debit - for TDS recovery -  10 =  net credit 90)






saurabh kumar

saurabh kumar (Internal Auditor)     12 May 2010

Agreed perfectly correct

Sudheer Reddy

Sudheer Reddy (Emp)     15 May 2010


Hi, Devendra

I am fully agree with Mr. Ankit & Mr.Gouri Sankar

This is for one time payment so you are choose CA Ankit's answer


this for runing payment so you can choose Mr.Gouri Sankar's answer



Rahul Sharma

Gouri Sankar

Gouri Sankar (General Manager - Accounts)     17 May 2010



Hi Rahul


Even if it is one / single  time payment, the vendor account should reflect his total bill value and the deduction of TDS amount in his account.

Hence there is no change for if it is a Single entry or multiple entries in Vendor account.

Gouri Sankar T


Piyush (Accounts Manager)     04 June 2011

Journal entry for TDS is(On receipt of Bill)

Expenditure A/c Dr.10000

TO Party A/c 9000

To TDS payable 1000

On Payment

Party A/c Dr. 9000

Tds Payable Rs1000

To Cash/Bank  Rs.10000

1 Like
Rajnikant Vadigoppula

Rajnikant Vadigoppula (CA, CS And CMA Final)     04 June 2011

in order to reflect in vendor account:

if due is early

Expenses a/c                               Dr 100

         To Party a/c                                          100

on same day 

party a/c                                        Dr   10

       To TDS Payable a/c                             10

on payment

party a/c                                       Dr  90

        To Bank a/c                                          90

If payment is early (advance)

party a/c                                      Dr 100

      To Bank a/c                                             90

      To TDS Payable a/c                               10

on receipt of bill/invoice


Expenses a/c                               Dr 100

         To Party a/c                                          100


DILIP KUMAR (accountant)     08 May 2015

what is the entry of tds in yhe book of supplier.

suppose spplier receive rs. 900 after deducting TDS of RS. 100


akash shakya

akash shakya (account executive)     04 July 2015

Dear sir! Ye jo entry hai usme humne Tds ko deduct kiya hai ya humara tds deduct huya hai

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