chapter 14.
TDS TCS IN 5sT Sec 51 8 52 CGsTN
Section 51 TOS
R
eductoy
GSTe
J2L
Deposs to Gol
|-2
by io Nerl mosth.
Tos is appled
Tos sands foy Tex daducked at souace CToS)
" J is oue a He muthod modes bo co llect tax undey
which lezdao perenkaqe af amount Is
Supplier
Teg udar ioP low ef Jax (olle ction to the gouf
Tai's mechaw'sn acts as a pawerful Insramad to jrevent
DeductOYS In GsT
a) p dpatmnt ox esta blshmst
b) lotad puhey
07
J) Such persons
be not fred by the 0n Ehe recomndations
of bhe counuil*)
Such nolifred Pexsens cYe
an
) Esktlshed hy any other goveznmat
w i l e S . 07 more
0 (onizol to carny out auy tutin.
Souety <stableaed by the Cenbel gout or tee
ugishut en act l86o
Publie Sector undertakgs
PAGE O.
DArE
Categoxes of pe1SONS not Liable to deduct
Tay i not liable to be deducted at sowu in tlhe
Cases:
Qnd lor Seyvias are fuppled hom
a puhlec feckr undertakin (Psu) ko ceno they
PsU,whether o not dstiot pezson
( whes Sugply goods cud Jor feruia kakes
place between one peason le anather perSon speci
51) ot. Elae CasT pct.
Spcutal Donksi
Prouisioos of TDS ae pplcabe cerdeus
feccaihed authoritres of minishy of befence,
Temining Qutlaerrtes. undex Hhe mins hry
6f clefen CYe
txeapl
v De ductees.
deductees cne ttu Sppue whose hi
Ie
Uadu Supply axahl geud aud /or Ser
undey ekceecds
q' CoahaLl 2So,o0o
Comes
Invorte.
(escusue of tes and cess) cs pex tlhe
Speural Poimtsa
No Ios to be dducted for exempt Supples,
De duuc ter()
kspTC
Deducar
E Syeo Sooo
No Tos Valee doe nal ex eed s kadkh.
6 Canhack a Sooo0 Total : 3,00,000
No TDS > 1 (onad doen not ercd dS hakh
L3:1 conhact Vale 3,0 oU00
No payms G tiws
T Ds cppcuble SVlu y sinle con tyact exuecs
E 2,50,00 D, No puypuud doesn t mattes
Axcatect
Ds NO DellaiDell
Jout (asclefect)
2 Inter koda levt banga
Covp Qrdutect
láSS 2. intez Calict Caliut
Bangala
(alicut
sT. 17. (oYp-Xoae 1GST
cGnsT 17 Ioy kerala
TDS. Inttx LOR Pas Los
Inlva
ain epply
s place
ay the cduppler s the of
tien tle deduded
cf shall
be
PoiIns nt. SpeciNoad
ed(yecl mecle pasfmed
oy
Inter)
a (fer lasT ). 2
otye) CFor
TOS of
Rates
AdditiunwPoints
. The cm yunt ducted as tax uncuy tus sec brun sbeds
be paud to the gout by the diducto wta inodu
afity he end ot the mcnth TLe ccuctorg eye
Tequind
. The ddud ee can dlai Credil in hs elechoic
Cash lecdeey, ot the tex ducucted cnd geflectod
lA ang decuctar fails ko puy Tos witaio olu
Interest es per Sec Io 4)
Alo xe Pund co the deducka shall be franl ed
emount de ducted has ben credit ed
Eo the Elechrontc Cash eclgey f Ehs dductee.
Daymeot Tos 1s leducted
The coo end sTRA (ToS Cen ificat) are veo
belous.
Tos (etPicate No.
Q. 6sTIN 4 pedu ctor
a Nam dadodetey deuckoy
4 GsTN of dductee
S. )leyal aum the clecuches
for io GTR-1
K. Bmougt of ty ceceecled.
Tcs (TAx (oLLECTeD T SUURCO 3ec 52 of CasT
Tcs vefezes to the tax wic is cole cled by the
Eachonc (Onmee opedo a Suppei Supple
apeala and Ehe paymusd tur hal eupply
bySaid eleclonic Coomeyce opoata.
s appl cabe oly tot Eco
Amuzo Eco oftu
Gocdservi ECO
Plat fuyno q(5)
Reupi
Cat
W20
Suppicy K Payunt 120
Val oo.
Gsr 120
120
Tcs1, = loou x 1/ = lo E
s Collecked by
Eco wju colle ct 1% of Tcs cncd clepust Lwrh io
1o h of noxt munth
No Jhie shold limit of
No Tcs applicable
who iS liable bo collct Tcs
Cveyy Eco not buing on aqen has been mcndased
bo co lect 7ax at Souce (TcS on net vale
tanable Supplies (Supples net of re kusn i any)
made thsough it Gy uppers, whiye lhe eco
Cellecks tae considoatien on behalf 6P the Supples
for Suca supples
Rate of TCS
Half o the net valee qf Inha state tay abu supplies,
1 of valee f loteystad tcarabu suppies
PAGE tuo
DATE
OE TAYABle SUPPLIES
NeT VALUE
Taxa bla Supples of
Coods andlor seYeres
lofhes ttuan notifred Seyvrey under
Seckion 9(5) by all zeystered pes00
(- Taxabu supples refunded to
Supples.
AeT V9LUE Of ToxeBLE SuPpLl s
Tcs
bheir gnacks Ehaugh theiy con we losit
BothTos declucto and TCS Colctoy ae YCywyed
bo kadke Compulsry
Csec 24 of CasT ct) lrespecfve ay te troslola
retuo by giDecem bey after M end of Eingnval Youl
Alo exemplad Supples
Eco sall be leable to depus1t the bee by (o a
of next month abe req wred to sunnit GsTR 8
be fore 30 la novembey afley e end of Piaun ua
{es oy dat of Purnrshing the annud re leso
