Pure Agent - TDS deposit and return

[JOHN SHANNEL]

Pure agent pays rental on behalf of me.

can you clarify who is responsible for depositing TDS and file TDS return? pure agent or Principal (me)

AI Summary

Who is Responsible for TDS Deposit When a Pure Agent Pays Rent? Consult Rule 33, CGST Rules 2017. A forum participant inquired about the responsibility for depositing TDS and filing TDS returns when a pure agent pays rent on their behalf. The response suggested consulting the definition of a 'pure agent' under Rule 33 of the CGST Rules, 2017, which outlines the criteria for someone acting as a pure agent. This includes entering a contractual agreement to incur costs for a recipient without holding any title to the goods or services, not using them for personal interest, and only receiving reimbursement for actual expenses. Examples of pure agents include travel agents and C&F agents.