TDS under gst

[AJIT Tiwary]

Dear all,

We all know TDS has been implemented under gst. My query is I have a client who runs his business in same state at four different location and taken one GST number now the question arises that whether they require only one registration or four different registration for deduction of TDS under gst. All the return like gate 3b and gate 1 have been filed as consolidated basis. Please suggest

Thanking you

Your faithfully

[DR.MARIAPPAN GOVINDARAJAN]

In my view your client is to take registration for each State.

[Yash Jain]

Dear Sir,

As per Sec 51 at present the TDS Deduction obligation is restricted mainly to government agencies.

Private Sector/Public Sector/Firms/LLP/HUF/Individuals/Properitership/AOI/BOI has been kept out of the ambit of TDS provisions under GST.

The government will notify the application of obligation for Deduction of TDS, only then the Liability for deduction of TDS Arises.

Hence, in case you have a client who has four different locations within same state (Client must be a government company – only), and hence he can do the same under One GST No.:. Inform your client to prepare SOP in accordance with TDS Deduction guidelines as being issued by CBIC to DDO,s of the government Company.

Comments from other esteemed members highly solicited.

[DR.MARIAPPAN GOVINDARAJAN]

The views of Yash Jain is correct.

AI Summary

GST Registration and TDS: One Number for Multiple Locations if Government Entity; Follow CBIC Guidelines for Compliance. A user inquired about the requirement for GST registration for a client operating in four locations within the same state under one GST number, specifically regarding TDS (Tax Deducted at Source) obligations. One respondent suggested that registration is needed for each state, while another clarified that TDS obligations under GST currently apply mainly to government agencies. Therefore, if the client is a government entity, they can operate under one GST number. It was advised to follow CBIC guidelines for TDS deductions. Another user agreed with the latter interpretation.