GST PROVISIONS FOR TDS AND TCS
Query (Issue) Started By: – SHUBHAM SHARMA Dated:- 26-8-2017 Last Reply Date:- 26-8-2017 Goods and Services Tax – GST
Got 11 Replies
GST
Sir
\nAs the provisions for TDS and TCS has not been enabled by the GSTIN, so, how can they purchase goods \/ consumes services from persons who had been already migrated from VAT\/ Service Tax to GST regime.
\nSo how should they proceed ?
\nReply By SHUBHAM SHARMA:
\nThe Reply:
\nIn the above post they meant by persons who were liable to deduct TDS under VAT Law.
\nReply By Rajagopalan Ranganathan:
\nThe Reply:
\nSir,
\nTDS is governed by Section 51 and TCS is governed by Section 52 pf CGST Act, 2017. Both the sections are yet to be brought into force. Therefore GSTN has not enabled these provisions.
\nAs per Notification No. 1\/2017-Central Tax dated 19.6.2017 Central Government has appointed the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30,<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t hospital who previously under the VAT regime purchases goods \/ consumes services from registered dealers under VAT for self consumption and deduct TDS thereon. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n om 1.7.2017 no State Government can levy and collect VAT. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GST PROVISIONS FOR TDS AND TCS Query (Issue) Started By: – SHUBHAM SHARMA Dated:- 26-8-2017 Last Reply Date:- 26-8-2017 Goods and Services Tax – GSTGot 11 RepliesGSTSir As the provisions for TDS and TCS has not been enabled by the GSTIN, so, how can they purchase goods \/ consumes services from persons who had been … Continue reading “GST PROVISIONS FOR TDS AND TCS”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7462","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7462","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7462"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7462\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nBut under GST as the provisons for TDS has not been enabled yet, how should they proceed now?
\nReply By Himansu Sekhar:
\nThe Reply:
\nSection 51 has not been enacted means TDs is not applicable. Hospital will not deduct any TDs
\nReply By SHUBHAM SHARMA:
\nThe Reply:
\nSir
\nCan they deduct VAT ?
\nReply By Rajagopalan Ranganathan:
\nThe Reply:
\nSir,
\nSection 51 of CGST Act, 2017 stipulates that "Notwithstanding anything to the contrary contained in this Act, the Government may mandate,
\n (a) a department or establishment of the Central Government or State Government; or
\n (b) local authority; or
\n (c) Governmental agencies; or
\n (d) such persons or category of persons as may be notified by the Government on the recommendations of the Council,
\n(hereafter in this section referred to as “the deductor”), to deduct tax at the rate <\/p>\n
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\nReply By SHUBHAM SHARMA:
\nThe Reply:
\nSir
\nMean to say that till the time the GST provisons has not been enabled , the supplier providing goods and services to the hospital will discharge GST liability on their own treating it a B2C transaction and hospital will make payment to them of the whole invoice amount without deduction of any TDS.
\nReply By SHUBHAM SHARMA:
\nThe Reply:
\nAnd what are the consequences if the hospital had already deducted VAT of the suppliers and also paid the same to the VAT Department?
\nReply By Himansu Sekhar:
\nThe Reply:
\nThe supplier will pay the entire tax.
\nReply By Himansu Sekhar:
\nThe Reply:
\nTake up the matter with the hospital authorities
\nReply By Rajagopalan Ranganathan:
\nThe Reply:
\nSir,
\nOn or after 1.7.2017 if the hospital collects VAT it is without authority of law. Hence even if it is deposited with the Government the same is refundable to the person concerned.
Discussion Forum – Knowledge<\/p>\n
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