TDS Calculation on GST(Indirect) Taxes...?

[Asked by Guest]

Hi Team,

Thanks for the given opportunity to write our doubts here..

Could you please confirm us whether the TDS tax should be deducted on GST indirect taxes (CGST/SGST/IGST) or not...?

Regards,

Srikanthreddy

[SHIVKUMAR SHARMA]

Please refer Issue ID = 112310 .

Hi,

Thanks for the reply,

For the mentioned issue id, Both TDS and TCS are postponed under GST regime.

Which means is TDS should be deducted on GST taxes..?

Please clarify on the same, Since most of the business and software are under confusion whether we can deduct or not..?

Regards,

Srikanthreddy

[KASTURI SETHI]

Still postponed. It is still under consideration. Govt. may come out with some decision soon.

Hi Team,

Thanks for the update.

Sorry to ask again,

Till the time shall we go head to deduct the TDS on GST taxes..?

Regards,

Srikanthreddy

[Ganeshan Kalyani]

With due respect to all, i would request Sri Srikant Reddy to clarify his query. Whether he enquiring the TDS to be deducted under Income tax or the provision of TDS under GST. I understand his query would be whether TDS need to be deducted on net amount or on gross amount including GST. Pls clarify Sri Srikant.

[KASTURI SETHI]

Dear Querist,

In this context, keep track on notifications/circulars being issued daily by Govt.TMI displays these daily.

Hi Team,

As per latest circular Circular No: 23/2017 issued on 19th July, it states that TDS would not be deducted on GST for Services but it does not mention any thing on Goods, So , could you please Clarify if the TDS would be deducted on Component of GST Taxes on Goods

Thanks,Srikanth Reddy

[DR.MARIAPPAN GOVINDARAJAN]

TDS for the purpose of income tax is not applicable to GST. GST is not includible.

[KASTURI SETHI]

Yes. Sir, both are separate.

AI Summary

TDS on GST: GST excluded from the Income tax TDS base, withholding should not apply to the GST component.
The discussion concludes that for Income tax withholding purposes GST (CGST/SGST/IGST) is not includible in the TDS taxable base and should not be subject to TDS; this view aligns with a government circular excluding GST on services and with respondent guidance to await formal notifications for final clarification.