Gta -tds

TDS on GTA applicable if payment is made 30000/- or more in single contract or 75000/- in one or more  throughout the year, 

Rate is 1% for individual / HUF and 2% for others 

PAN card is mandatory

if declaration is furnished that the transporter did not owned more than TEN vehicles in any time in predeeding year or current year, then TDS should not be deducted

if declaration is not furnished then, TDS should be duducted at the above specified rate  

whether tds should be deducted in the situation given below

Situation (1)

payment made through bank date 01-04-2015

cheque has been misplaced by the party has entry has been reversed

Situation (2)

Suppose single bill is more then Rs.30000 but agreegate does't exceed Rs. 75000 in this sitruation whether we should deduct tds on the other bill booked during the year.

situation 1 is irrelevent, as there is no entry at all, however if TDS has been deducted, then only this entry is valid otherwise void. 

situation 2, YES single bill exeeding 30000 so TDS provisions comes in force, on all the bills irrespective of the fact that it does not exeeded 75000

suppose we are making payment to a GTA but not deducting TDS because he does't hold more than 10 vehicle and now my question  when we will furnish our TDS return whether it will be mandetory to us  to show the total amount actually paid to GTA , total tax deducted as Rs.0 in our  TDS return . If we do not comply with the requirement is their is any penalty to be paid for the same.