Question ID : 40529

GST R 1 FOR GOVERNMENT CONTRACTOR

1. WORK CONTRACT FROM GOVERNMENT CONTRACTOR T TO SHOW IN B 2 B OR B TO C? 2. GST TDS DEDUCTED RS. 10,000.00 AND RECEIVED 4,90,000.00 (ONLINE TDS SHOWING THIS AMONT). ON WHAT AMOUNT 10% IS TO BE CHARGED THAT IS TO BE PAID IN GSTR 3B?

Answer ID : 80330

1. If you are providing works contract services to the govt then the same has to be shown as B2C in GSTR 1. 2. GST to be paid in GSTR 3B shall be on the total taxable value (ie., including TDS amount as well)

Answer ID : 80340

depends on department to department for showing it to b2b or b2c. pwd department has no gst no. therefore it is to be shown in b2c but MIDC department has it gst no so it is to be shown as b2b. as per 10% is concerned i am of the opinion that gst is to be calculated on amount received & not on gross. most of the department is deducting 2% tds on gross amount & if we calculate @ 12% on gross then while accounting balance amount is receivable from department which is wrong so considered it as inclusive gst if you are not claiming gst to department. if department is ready to pay you gst extra then only calculate it on gross.

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