TDS number, Goods and Services Tax - GST

[THDC India]

Whether TDS registration under GST should be treated as general GST number and invoices issued mentioning TDS number as GSTIN of recipient should be reported as B2B supply in table 4A.

Posts / Replies

[SOWMYA CA]

No. TDS registration is for the limited purpose of deducting tax at source by dept or establishment of central govt. or state government, government agency or such other notified persons and that cannot be used for charging GST for outward supply. The same needs to be reversed

[KASTURI SETHI]

Cannot be treated as general GST registration because such registration is for specific purpose. The ultimate purpose is for accountal of the supply in the books of accounts of the supplier.

[Shilpi Jain]

The biggest anamoly in this is that getting a TDS registration under GST will make you a registered person as per the definition under GST.

However, as mentioned by the experts, this is only a special registration for the purpose of deduction. A separate normal registration will have to be taken for B2B supplies receipt.