Question ID :
36940
TDS UNDER GST
Please clarify, whether a Government department which is already registered under GST and receiving Goods and Services from various parties is required to obtain separate GST number for deducting TDS under GST for Work contract supplies received by it from various supplier?
Whether suppliers will require to mention the regular GST number of the Govt. department (Receiver) in their invoices or GST Number as deductor will be mentioned by them in their invoices?
Posted by
DINESH
on
Jan 21, 2019
Filed Under
GST
Answer ID :
76211
Any Govt. Dept liable to deduct TDS under GST Shall have to take a Tax Deductors GST Registraion wherein the Last Secon Digit of GSTIN will be "D" in place of "Z".
However, the Supplier has mention the regular GSTIN of the Govt. Department as this New GSTIN will just act like TAN in Income Tax which will only be used for Tax Deduction Purposes and the Regular GSTIN of all Other Purposes as usual.
Posted by
Ashish Kumar Goyal on
Jan 21, 2019
Answer ID :
76215
1) The government organisation needs to obtain a different GST number for deduction of TDS which can either be PAN based or TAN based.
2) supplier needs to mention his GST number in his invoices as per standards and receivers gst while making supplies.
on the basis of such invoice and details mentioned herein, Govt dept(receiver) will deduct TDS from the bill and will punch details in GSTR 7A using his new number obtain from GST dept for deduction of TDS
Posted by
VATSAL SANJIV on
Jan 22, 2019