Can a business be exempted from TDS Deduction if refundable excess difference is submitted beforehand?

Last updated: 18 August 2021

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This ruling addresses whether a business can be exempted from Tax Deducted at Source (TDS) if a refundable excess difference is submitted in advance. The Kerala Authority for Advance Ruling considered the specific circumstances of the case to determine the applicability of TDS provisions under such conditions. The decision clarifies the requirements for businesses seeking such exemptions.

Court :
KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT

Brief :
Does KAMCO come under bodies eligible to deduct TDS as per Section 51 of the CGST Act? If yes, since when can the TDS be deducted?

Citation :
KER/98/2021

KERALA AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES DEPARTMENT TAX, TAX TOWER,

OF :Shri. KARAMANA, THIRUVANANTHAPURAM — 695002

BEFORE THE AUTHORITY Sivaprasad S, IRS& : Shri. Senil A K Rajan

Please find attached the enclosed file for the full judgement

FAQ :

The ruling examines whether a business can be exempted from TDS deduction when a refundable excess difference has been submitted beforehand.

The ruling was made by the Kerala Authority for Advance Ruling, Goods and Services Tax Department.

TDS stands for Tax Deducted at Source, a mechanism where tax is deducted at the point of origin of income.

The ruling clarifies the conditions under which such an exemption might be granted, implying that submission alone may not be sufficient without meeting specific criteria.

Attached File : 1442821_4214_98_jimraj_industries.pdf

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Judgement posted by

Poojitha Raam Vinay

Practice

I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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