Registration as deductor separately

[LAKSHMINARAYANAN TR]

Dear All

Request your thoughts for one our client who is a Public Sector understaking has GSTIN as Taxpayer already, u/2 52 should they registere again as deductor on top of their GSTIN. Can they use existing GSTIN for both purposes i.e. filing GSTR 7 and 1,2,3? Kindly clairfy.

Have a Nice day

AI Summary

TDS/TCS under GST may require separate, state-wise registration for deductors and distinct GSTR-7 filing obligations.
The forum debates whether a PSU with an existing GSTIN must obtain separate registration to act as a deductor under the TDS/TCS regime. Contributors cite the statutory registration requirement for persons who must deduct tax and interpret it as creating a separate, statewise registration obligation; they also stress that supplier returns and deductor returns cannot be filed using the same GSTIN. The government's deferment of implementation and technological filing solutions are noted as practical considerations.