srinivas (MBA) (83 Points)
02 September 2017
HI friends ,
|
a) We have got commission bill ( IGST ) ofRs |
150000 |
|
IGST 18% |
27000 |
| Totla Amount |
177000 |
|
We have got commission bill of Rs |
100000 |
|
SGST 9% |
9000 |
|
CGST 9% |
9000 |
|
109000 |
1)How to deduct the TDS on the commission bills
2) we also paid IGST 18% on commission & SGST 9% CGST 9% on the commission , How to show the in the GST return ,
Kindly Clarify .
Prathyusha reddy
(CA Article Assistant)
(178 Points)
Replied 05 September 2017
Except in case of payment of rent (i.e;194I) & professional income (i.e;194 J), remaining all other cases TDS have to deduct on Inclusive of GST. So u have to deduct to TDS on total invoice amount i.e; Rs.1,77,000 & Rs.1,09,000 u/s194 H.
Ajay Kumar Maggidi
(Manager - Finance & Accounts)
(2073 Points)
Replied 05 September 2017
Hi
as per Notification 23/2017 of CBDT, TDS need not to be deducted on GST Component, if GST seperately shown in Invoice.
1. hence deduct TDS on Rs.150000 & Rs.100000 @ 5% U/S 194 H
2. Show it In GSTR -2 Inward Supplies as Inter state and Intra State Supplies Accordingly
Prathyusha reddy
(CA Article Assistant)
(178 Points)
Replied 06 September 2017
Thank you Ajay for sharing information :)
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