TDS on GST

[Guest]

Since now GST is implemented from 1 July 2017 would like to know would TDS is applicable on GST as earlier there was circular stating no TDS on Service Tax, but still no such notification/circular from CBDT/Income Tax on the same.

[KASTURI SETHI]

TDS and TCS both have been postponed.

[Guest]

would like to know TDS would be applicable on GST as per Income tax law, as TDS was not applicable on Service Tax as per Income Tax Law based on circular issued by Dept.

[KASTURI SETHI]

TDS on GST has no link with Income Tax Act.

[SHIVKUMAR SHARMA]

Please refer Income Tax - Circular No. 23/2017.

AI Summary

TDS on GST remains suspended pending guidance, clarifying GST is separate from income tax withholding regime. The forum concludes that TDS on GST is not automatically governed by the Income Tax Act and that TDS/TCS postponed in relation to GST; stakeholders are referred to Income Tax Circular No. 23/2017 for authoritative guidance and to await formal notifications before treating GST as subject to income-tax withholding obligations.