TDS on Transport

in this case you have to pay amount to creditor hence you will see only creditor' s pan

its upto your creditor to pay in actual to transport, he has to look such facts and comply

in your case you have to book the whole amount in purchase then make it posted to freight / carrige inward by JV

Ya you are correct you can book the full amount as purchases and pay the amount to the creditor.

Deduction of Tax falls upon the supplier

You have to be concerned with the party on whose bill you are making the payment ....

in the current case you are making payment to the Creditor on the Amount of bill raised by him, not to the Transporter .... so the Liability of Deducting TDS on payments to Transporter lies with the Creditor not you ....

You have to be concerned upon the payments made to the creditor .....

here in this case, since you are paying to the creditor, hence you are only liable ot check the creditor's PAN. The liability for deduction of tax for the payment falls on the creditor..

Fully Agreed with views of anirban dev.

In my opinion it is clearly stated that TDS will be deducted when the credit or payment whichever is earlier. Hence it is the Liability of the party who is giving the credit or payment to verify the PAN.