TDS under GST on RCM payments

TDS provisions under GST are applicable only to govt department, local authority and PSU.

Sir, When we have to deduct TDS on GST.

For ex: Service received / goods purchased in September 2018 and payment made in November 2018. Whether we have to deduct TDS under GST or not. Please clarify.

Form 1.10.2018, whether TDS under GST has to be applicable on payment basis or due basis. Pls clarify

if service received /goods purchased before 01.10.2018, then TDS under gst is not applicable.

CA Sunil Kumar, thanks for your prompt reply, I am a banker and our Bank falls under the category PSU, my question is still unanswered, kindly explain that part

TDS deductible on payment or credit which ever is earlier.

thank you and congratulations

Kindly eloborate on whether TDS under GST is applicable on Payments made under reverse charge mechanism category e.g. I have to make a payment to an Advocate who is registered under GST. I have to pay GST under RCM for this payment. I want to know whether TDS under GST is applicable on such payment if taxable amount exceeds 2.5 lakhs. Read more at: https://www.caclubindia.com/forum/details.asp?mod_id=491957