TaxTMI 
TaxTMI 
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.
TDS number
07 Mar 2022 
3 Replies 
1745 Views Asked by
TDS registration under GST cannot serve as general GSTIN and cannot be used to report B2B supplies.
TDS registration under GST is a special, purpose-specific registration for deduction at source and does not permit charging GST for outward supplies; invoices quoting the TDS registration as a GSTIN should not be treated as regular B2B taxable supplies and must be reversed. Although TDS registration technically makes the entity a registered person under GST, a separate normal GST registration is required to lawfully account for and report B2B supplies. (AI Summary)
TDS registration under GST is a special, purpose-specific registration for deduction at source and does not permit charging GST for outward supplies; invoices quoting the TDS registration as a GSTIN should not be treated as regular B2B taxable supplies and must be reversed. Although TDS registration technically makes the entity a registered person under GST, a separate normal GST registration is required to lawfully account for and report B2B supplies. (AI Summary)