If a supplier of goods, who is unregistered, supplies goods worth more than Rs. 2.5 lakh but less than the compulsory registration threshold, shall the TDS deductor deduct tax from the payment?
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Quick Summary
This discussion clarifies whether TDS needs to be deducted on payments to unregistered suppliers for goods exceeding Rs. 2.5 lakh, but below the compulsory GST registration threshold. The consensus points to Section 51 of the CGST Act, indicating that TDS is applicable for taxable supplies of goods, irrespective of the supplier's registration status.
As per section 51 of the CGST act ,If you are making taxable supply of goods, then irrespective of the registration TDS applicable, please refer section and confirm.
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