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

TDS under GST: deduction obligation primarily limited to government entities; single GST registration may suffice for multiple locations.
The operative TDS framework under GST is presently directed primarily at government entities; private persons are outside the obligation unless notified. A government company conducting business at multiple locations within the same State may administer TDS under a single GST registration, provided it implements SOPs consistent with CBIC TDS deduction guidelines for departmental deductors.