TDS under gst

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... TDS under gst
Query (Issue) Started By: - ajit tiwary Dated:- 1-10-2018 Last Reply Date:- 2-10-2018 Goods and Services Tax - GST
Got 3 Replies
GST
Dear all, We all know TDS has been implemented under gst. My query is I have a client who runs his business in same state at four different location and taken one GST number now the question arises that whether they require only one regist .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ration or four different registration for deduction of TDS under gst. All the return like gate 3b and gate 1 have been filed as consolidated basis. Please suggest Thanking you Your faithfully Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: In my view your client is to take registration for each State. Reply By Yash Jain: The Reply: Dear Sir, As per Sec 51 at present the TDS Deduction obligat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion is restricted mainly to government agencies. Private Sector/Public Sector/Firms/LLP/HUF/Individuals/Properitership/AOI/BOI has been kept out of the ambit of TDS provisions under GST. The government will notify the application of obligation for Deduction of TDS, only then the Liability for deduction of TDS Arises. Hence, in case you have a client who has four different locations within same .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... state (Client must be a government company - only), and hence he can do the same under One GST No.:. Inform your client to prepare SOP in accordance with TDS Deduction guidelines as being issued by CBIC to DDO,s of the government Company. Comments from other esteemed members highly solicited. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: The views of Yash Jain is correct.
Discussion Forum .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X