TDS number

[THDC India]

Whether TDS registration under GST should be treated as general GST number and invoices issued mentioning TDS number as GSTIN of recipient should be reported as B2B supply in table 4A.

AI Summary

TDS Registration under GST Not Equivalent to General GST Number for B2B Supply Reporting; Separate Registration Needed. A discussion on a forum addressed whether TDS registration under GST can be treated as a general GST number for reporting B2B supplies. Three experts clarified that TDS registration is specifically for tax deduction purposes by government entities and cannot be used for charging GST on outward supplies. It is not equivalent to a general GST registration and is meant for specific accounting purposes. For B2B supply reporting, a separate normal GST registration is required, despite TDS registration making one a registered person under GST definitions.