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TDS deduct or not ?

s.murali (commercial manager) (186 Points)

30 May 2018

Dear All. We received service unregistered dealer, Can we deduct TDS or not. 2. Already we have taken RCM. Pl.give your suggestion.

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7 Replies

RAJA P M ("Do the Right Thing...!!!") (128085 Points)
Replied 30 May 2018

Yes... You can deduct TDS...

But,
If You received from URD (as per sec 9(4) of CGST act) then RCM is suspended from 13th October 2017 to 30th June 2018....

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s.murali (commercial manager) (186 Points)
Replied 30 May 2018

Dear sir, Unregistered dealer Provide the service only. Service RCM is available or not.

RAJA P M ("Do the Right Thing...!!!") (128085 Points)
Replied 30 May 2018

What is the nature of Service?

s.murali (commercial manager) (186 Points)
Replied 30 May 2018

Dear sir, Commission on sale

RAJA P M ("Do the Right Thing...!!!") (128085 Points)
Replied 30 May 2018

No need to Pay GST Tax under RCM basis from 13th October 2017 to 30th June 2018...

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Jeeva Thangavelu (Student CA Final ) (609 Points)
Replied 30 May 2018

RCM is suspended till 30th June 2018. So you neednt have paid GST under RCM. But its not wrong that you have paid.

For TDS, if the aggregate value of commission paid is more than Rs.15000/- you have to deduct @ 5%.

s.murali (commercial manager) (186 Points)
Replied 30 May 2018

sir, As per my knowledge, sec 9 (4) of CGST act URD supplier sending the goods then RCM is suspended is correct.But as per sec 9 (3 ) CGST act comes under the service ,then RCM is not suspended. Commission on sale come under the Sec 9 (3 ) CGST act. Is.it correct or not. Pl.give your opinion.