194j and audit

Akhil (Student CA ) (1005 Points)

09 July 2023  
my frnd rcvd 69lacs and tds got deducted under 194j at 10% for software consultancy services.....its shown in 26as....not registerd under gst during the f.y and i yhink tax audit is applicable

what are income tax and gst issues for that...???