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gst on rent

Pooja Singhal (108 Points)

06 March 2019

if a government office took a building on rent about rs. 30000 pm. how would be gst tds liability?

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2 Replies

Nishant (Assistant) (1095 Points)
Replied 06 March 2019

There is no TDS liability on Govt.

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 07 March 2019

Yes GST TDS liability is applicable .

Section 51 of the CGST Act, 2017 mandates that the notified Govt concern shall deduct TDS
from amounts paid or credited to the supplier of taxable goods or services if the
contract value exceeds Rs. 2,50,000/-. in a year for per contract or Bill.

Note : No TDS has to be deducted on exempted supply , if supplier is URD etc .
For more details pls refer SOP on TDS on CBIC.gov.in