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TDS to be deducted by trust regd 12AA

JIGNESH KRISHNAKANT KAPADIA (Senior Accountant) (46 Points)

29 February 2020

Sir / Madam,

A trust who is reg. under 12AA and enjoying benefit of sec. 11 of income tax act.

My question is in case where trust has to deduct TDS on various payments with GST bills.

So for every bills which are subject to tds by trust has to deduct TDS as applicable under various sections before CGST/SGST and IGST amount.

Or trust has to deduct TDS on entire amount of bills falling under various category.

Jignesh Kapadia

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5 Replies

SWAMINATHAN PILLAI (7 Points)
Replied 01 March 2020

Yes....tds provision under gst is applicable

any payment having gross basic bill above 2.5 lakh will attract GST TDS..

JIGNESH KRISHNAKANT KAPADIA (Senior Accountant) (46 Points)
Replied 02 March 2020

Sir,

I am not telling about tds under gst. I want to confirm whether tds would be applicable in case of trust on amount before applying CGST/SGST/IGST while raising bill(s) towards labour /AMC /Audit etc.. as case may be.

JIGNESH KRISHNAKANT KAPADIA (Senior Accountant) (46 Points)
Replied 02 March 2020

Sir i am not telling TDS under GST regime. I want to have clarification(s) in case of TDS applicability in case of income tax act where deduction has to be made on labour / AMC/audit etc.. under income tax provisions. So deduction would be made on amount before applying CGST/SGST/OGST on such labour/MAC/Adutfees etc... whihc are subject to TDS under income tax act.