Taxability of Turnover based on GSTR-7

[Deepak Bubna]

Hello everyone,

Can a dealer be brought to tax under CGST Act for suppressed turnover even though no GST TDS was claimed or so to say, the dealer did not accept such TDS entry and hence no amount landed in his cash ledger to set off the same against his tax liability. If any ruling/judgement exists on this subject, that will help .

Thanks in advance

Deepak Bubna

AI Summary

Dealers Liable for GST on Suppressed Turnover Regardless of TDS Claims, per Sections 9 and 7. Evidence Needed to Refute. A query was raised about whether a dealer can be taxed under the CGST Act for suppressed turnover if no GST TDS was claimed or accepted, resulting in no cash ledger entry to offset tax liability. One response clarified that tax liability under sections 9 and 7 is independent of TDS provisions, and the dealer is liable if a supply was made, regardless of TDS acceptance. Another response emphasized that the acceptance of GSTR-7 is irrelevant, and the dealer must demonstrate that no supply or transaction occurred to avoid GST liability.