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...??

AI Summary

Debate on TDS Registration: Is It Equivalent to GST Number for B2B Supplies? Clarification on Section 24. A discussion on a forum addresses whether a TDS registration number should be treated like a general GST number and considered as B2B supply. One participant argues that under GST, a person with TDS registration is considered a registered person per Section 24, but it is unclear if TDS registration is valid for B2B reporting in GSTR-1. Another participant clarifies that a TDS registration certificate serves a different purpose from a regular GST registration, primarily to prevent revenue leakage, and should not be considered as B2B supply.