Author Posts

May 12, 2019 at 11:20 am

Local Authority to Manpower supply (sweeper work) செய்யும் கம்பனிக்கு aboeve  2.5 laksh க்கு Payment கொடுக்கிறார்கள் இதற்க்கு GST TDS 2% TAX பிடிக்கணுமா? or இதற்க்கு exempt உண்டா

(மற்ற எல்லாம் GST TDS 2.5% Contract Payment க்கும் TDS பிடிக்கிறார்கள்)

May 12, 2019 at 3:09 pm

Dear Shri. Vinothkumar,

vide S.51 of CGST Act, 2017, local authority has to deduct GST-TDS on base amount of tax invoice @2% & remit it, if the contract value (excluding GST) exceeds ₹2.5 L, though single tax invoice might be less than ₹2.5 L, based on milestone of payments. No exception to S.51

The local authority has to remit TDS & file GSTR7 by 10th of the month succeeding the tax period. Pl do the process required in GSTN, to get the TDS into your Electronic Cash Ledger & use the same for payment of GST & RCM while filing GSTR 3B on 20th.

Regards

CA Deiveegan S

 

  • This reply was modified 1 month, 2 weeks ago by  CA.Deiveegan.

May 12, 2019 at 10:02 pm

TDS @2% is to be deducted and deposited within 10th of next month.

 

No exemptions are available here.

May 13, 2019 at 10:47 am

Thanks for reply Mr.CA Deiveegan S and Mr. Saikrishna.S

May 22, 2019 at 12:42 pm

சார், TDS  பிடிக்கணும் சொன்னேன் அந்த கம்பெனி சொல்கிறார்கள் (SWEEPING WORK MANPOWER SUPPLY) பண்ணும் போது EXEMPTED வரும் அதனால் (GST) TDS பிடிக்க வேண்டாம் சொல்கிறார்கள்.    OTHER LOCAL AUTHORITY  யாரும் இந்த கம்பெனிக்கு ((GST) TDS  பிடிக்கலையாம் என்று அந்த கம்பெனி கூறுகிறார்கள்….  உங்கள் ஆலோசனை கூறவும்…..

May 22, 2019 at 11:32 pm

Dear Shri.Vinothkumar,

The local authority is correct.

The service referred is exempted from GST (entry 3*** of Notification 12/2017-Central Tax (Rate).

Therefore there is no need for TDS.

Sorry that I misunderstood Your query dr. 12.5.19 & correct myself as above.

Be assured that the local authority is correct that GST is NIL & NO TDS ARISES.

_____________________________

*****”Pure services provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function
entrusted to a Municipality under Article 243W of the Constitution.”
_____________________________

Regards
CA Deiveegan S

May 23, 2019 at 2:55 pm

மிக்க நன்றி சார்………