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GSTR7 TDS

Arvind (Student) (36 Points)

10 September 2022

Govt Department - tenant
Owner - URD

what the rent limit for GST TDS deduction annual ? single payment ?
TDS rate on rent ?

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6 Replies

Eswar Reddy S (CFO- at NHTF) (58263 Points)
Replied 10 September 2022

Per contract 2.5lacs.

Generally GST Tds is applicable for works contract payments

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Hari Shanker Dubey (7 Points)
Replied 11 September 2022

Minimum payment should be INR 2.5 lacs and Rate of tax is 2%, currently as , IGST in the case of interstate deductee and diducter,in other,case,1% CGST and 1% SGST.This deducted TDS,can be adjusted to the tax liability,as per availability in GSTR-2A,part-C.

1 Like

Eswar Reddy S (CFO- at NHTF) (58263 Points)
Replied 11 September 2022

It's not applicable to rent since it's not a works contract

7 Like

MPR Sanjay Kumar (3100 Points)
Replied 11 September 2022

@ Dear Eswar Reddy sir , what is mean by ex interest and cum interest........plse tell me sir

1 Like

CA Altamush Zafar (GST Consultant) (15961 Points)
Replied 11 September 2022

If the total rent of the contract period exceeds Rs 2.5 lakhs then GST TDS will be deducted but since you are URD then there is no GST applicable therefore TDS will also not be deducted

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 12 September 2022

As per Section 51 , where the contract value is less then 2.5 lac , no TDS is to be deducted & As per Notification 9/2017 CT, supply from Unregistered supplier to govt is exempted & in term of section 51 tds is applicable only on TAXABLE supply of goods or services or both. Thus no TDS attracts.

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