Taxability of Turnover based on GSTR-7, Goods and Services Tax - GST

[Deepak Bubna]

Hello everyone,

Can a dealer be brought to tax under CGST Act for suppressed turnover even though no GST TDS was claimed or so to say, the dealer did not accept such TDS entry and hence no amount landed in his cash ledger to set off the same against his tax liability. If any ruling/judgement exists on this subject, that will help .

Thanks in advance

Deepak Bubna

Posts / Replies

[Padmanathan Kollengode]

Has the dealer actually made supply?

The levy of tax under section 9 read with section 7 is independent of TDS provisions. If supply has been actually made by the dealer, just because TDS entry is not accepted will not bring him out of the levy and vice-versa.

[Shilpi Jain]

Acecptance/non-acceptance of GSTR-7 has no relevance. Instead prove that no supply or such transaction has taken place in order to stay out of GST liability.