My uncle is a small Govt contractor who gets contract like repairing of potholes from the P.W.D Department. The said P.W.D Department has their GSTIN registered as TDS/TAX DEDUCTOR. So, my uncle have been filing his GSTR1 for the past 2 years under the B2C Category ( since the said govt deparment does have any out ward supply of good or service). But now someone told him he should have filed his GST returns under B2B category since the TDS Deductor provided their GSTIN even though they are registered as TAX DEDUCTOR and not as TAX PAYERS. So my questions is.
- Should the GSTR1 filing have been under B2B Category?
- If so, can it be amended from B2C to B2B for the past 2 years returns?.
- What will happen if the returns are not amended and left as B2C? Will the concerned Dept who deducted TDS record as non filing of GST?
(The logic behind filing under B2C is since the concerned dept is registered as Tax Deductors and TDS deductors cannot file for ITC)
Please help we are in a lot of tension right now…
CAclubindia
