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GST. Tds On SUPPLY FROM URP

11 November 2018

Sir if any Govt undertaking receives Supply exceeding Rs. 2.50 Lacs from un_registered person... whether TDS is to be deducted under GST.. pls reply

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6 Replies

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 11 November 2018

Yes.... Bcoz, The Company registered under GST...

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 11 November 2018

As per SOP released on CBEC Site , No TDS has to be dedeucted in case payment to URD by Govt.

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suresh somaiya (12 Points)
Replied 11 November 2018

Right Pankaj sir as per sop clearlt mentioned but nothing mentioned in notification or section... thatswhy surprised to read sop.. pls clarify if you came across such notification or circular

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 11 November 2018

Dear Suresh

Yes there is Notification 9/2017 CT (r)
says , goods or services supplied by URD to Deductor (as per section 51) is exempted
And
As per Section 51 CGST Act the TDS is to be deducted only on taxable goods or Service

Hence No TDS is to be deduct in case payment made to URD