Gst registration as a deductor for partnership firm

TAN and GSTIN are independent of each other...........

I mean, just as TDS deductor you are not be liable for GST registration, but for any of the reasons like.... TO exceeding 20 lakhs, interstate supply, etc etc etc......... you may be.....

Originally posted by : Dhirajlal Rambhia
	TAN and GSTIN are independent of each other........... I mean, just as TDS deductor you are not be liable for GST registration, but for any of the reasons like.... TO exceeding 20 lakhs, interstate supply, etc etc etc......... you may be.....

I mean to say that, even if i voluntary go for GST registration of my partnership-firm involved in works-contract business, do i need to choose to get registered as a deductor (as i deduct TDS from payment of sub-contractor via., 26Q quaterly) OR i need to get registered as tax-payer (as it's mentioned in GST website that deductor category is for govt. bodies etc.. etc...)

you need to register as a tax payer i.e. service provider / service recipent etc. and not as a deductor in this case.

for details please read article by CA Mithun Khatry at www.gstbible.com/blog

@ Mishra: Presently you are not required to deduct any TDS from your sub-contractor's payments ( as per GST act).

But continue to deduct TDS as per provision of section 194C of IT act.

Government by notification may annouce TDS provisions under GST for individuals also.....