Whether tds on gst is to be deducted on bills served prior to obtaining registration

Condition 1:

YES ,...the TDS need to be deducted becuase
The provsion of Section 51 of CGST Act , Tds is to be deducted at the time of either making actual payment to the supplier or credited his account in books of account
And the provisions of Act do not explicitly use the verbatim “whichever is earlier”

Hence at the time of payment if the supplier is Registered & provided his GSTN to deductor , the deductor is liable to deduct TDS.
But its also depend upon contract agreement , if deductor go by contract aggreement might not deduct TDS as supplier is URD( refer sop on cbic site)

Comdition 2

As per Section 51 TDs is to be deducted as per contract & if the contract amount is 2.5lac exluding CGST/SGST/IGST , then deductor will deduct the TDS on all the bills while making payment for the same.

thank you

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