https://www.taxtmi.com/forum/issue?id=117603 GST is payable on the gross value of supply; a TDS deduction from amounts remitted does not reduce the GST liability and tax must be accounted on the full contractual consideration. Recognition of the deducted sum as a TDS receivable is governed by income tax accounting and requires separate IT guidance. Invoicing, refund on cancellation, and reversal of any TDS receivable are procedural matters and do not alter the principle that GST is due on the gross amount. en-us Sat, 30 Oct 2021 14:10:07 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117603 GST is payable on the gross value of supply; a TDS deduction from amounts remitted does not reduce the GST liability and tax must be accounted on the full contractual consideration. Recognition of the deducted sum as a TDS receivable is governed by income tax accounting and requires separate IT guidance. Invoicing, refund on cancellation, and reversal of any TDS receivable are procedural matters and do not alter the principle that GST is due on the gross amount. Discussion-Forum GST Sat, 30 Oct 2021 14:10:07 +0530 https://www.taxtmi.com/forum/issue?id=117603