Whether GST TDS is required to be deducted by Govt Departments on inward supply of services liable to reverse charge. i.e. on which Govt Dept. is required to pay GST on RCM basis.
Please share the references, if not liable to deduct tds.
Department of Posts : Liable to pay tax without application.
Receipients of goods or services: Required to pay tax under the reverse charge mechanism on the amount of consideration paid to the govt. for the supply of services.
Please note that RCM applies to certain goods and services, and the ime of supply is determned by the earliest of the following dates.
The date of receipt of goods,
The date of payment
The date of the tax invoice
The date of the debit note.
If it is not possible to determine the time of supply, it shall be the date of entry in the books of account of the receipient.
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