Tds under gst

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 December 2018 I need a some clarity about the following TDS under GST :
We are the registered under GST regular payer and we are paying the monthly rent value to landlord , the contract value is exceeding the 2.5lakhs.
(a) When the landlord has registered under societies act , can we deduct the tds amount or not:
(b) If the landlord has individual(not registered has GST) , can we deduct the tds amount or not:
(c) If the landlord has registered under societies act. In this case, we were not deducted any amount from landlord on the last month. Can we deduct the last month tds and amount and deposited with interest? can you please to guide to me...

CA Anita Bhadra

CA Anita Bhadra (Expert)
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05 December 2018 You need not to deduct TDS under GST .
Individuals registered in GST are not liable to deduct GST .
Society liable to deduct TDS if pay some amount for contract value more than Rs 2,50,000/-
In your case , its you who is making payment . Hence not liable to deduct TDS

Querist : Anonymous

Querist : Anonymous (Querist)

05 December 2018 thank you for sharing your valuable response madam

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