TaxTMI 
TaxTMI 
Whether TDS registration number should be treated as general GST number and should be considered as B2B supply...??
Treatment of TDS registration number
07 Mar 2022 
2 Replies 
863 Views Asked by
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. (AI Summary)
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. (AI Summary)