My friend is a contractor, received payment for the service provided by him to municipal corporation. but municipal corporation has not collected and not shown in GSTR-2A Tds...
Can he file the return showing the payment he received ???
Kindly reply..
As per SOP issued in CBIC site :
1. MC will not deduct TDS if the services provided is Exempted or the contract value is below 2.5 lac per annum.
2.Where the location of the supplier(your friend) and place of supply is in a
State(s)/UT(s) which is different from the State / UT where the
deductor (MC) is registered.
CAclubindia
