Treatment of TDS registration number

[THDC India]

Whether TDS registration number should be treated as general GST number and should be considered as B2B supply...??

[Shilpi Jain]

If you look at the definition of registered person under GST then

“registered person” means a person who is registered under section 25but does not include a person having a Unique Identity Number"

S 25 states: (1) Every person who is liable to be registered under section 22 or section 24shall apply for registration in every such State or Union territoryin which he is so liable within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions asmay be prescribed:

Registration of TDS is as per s 24. So TDS registration is also a registered person. However, what is B2B supply? Is it defined anywhere. I am not sure if the GSTR-1 will take the TDS registration as valid to report in the b2b table

[KASTURI SETHI]

TDS registration certificate is not at par with regular registration certificate. Both have altogether different purposes. The ultimate purpose for TDS registration is to plug the leakage of revenue.In my view, it cannot be considered as B2B supply.

AI Summary

TDS registration status does not equate to regular GST registration and should not be treated as business-to-business supply.
TDS registration arises under the TDS registration provision and creates a registered person record, although the statutory definition of registered person excludes those holding a Unique Identity Number. There is uncertainty whether TDS registration may be reported in the GSTR 1 B2B table, and an alternative view holds that the TDS registration certificate is not equivalent to regular GST registration and therefore should not be treated as business to business supply.