I received bill of consultancy amounting Rs. 31688. In the bill bifurcation is given as below.
18000 under the head of Govt fees and 11600 other amount and total of both amount is 31688.
GST is calculated only on 11600 that is Rs 2088.
I am confused should i deduct tds u/s 194J on amount of 31688? beacause GST is calculated only on 11600
no need to deduct tax towards government fees.
for the balance amount since it's below the threshold so no tax required to be deducted.however if it crosses 30000 during the year then TDS needs to be made
CAclubindia
