Section 51 of CGST Act, 2017 'TDS' & section 52 of CGST act, 2017 'TCS"

1. TDS & TCS PROVISION
UNDER GSTPresented By – Meet V.
Umradiya

2. Section 51 of CGST Act. 2017
‘TDS’
 Department or establishment of the CG or SG.
 Local authority.
 Government agencies.
 Such persons or category of persons as may be notified by
the government on the recommendation of the council.
 An authority or a board or any other body, - set up by an
Act of Parliament or a State Legislature or established by
any Govt. with fifty-one per cent or more participation by
way of equity or control, to carry out any function;
 Society established by the CG or SG or Local Authority
under the Societies Registration Act, 1860 (21 of 1860).
 Public sector undertakings.

3. Section 51 of CGST Act. 2017
‘TDS’
 Ministry of defense.
 One PSU To another PSU.
 Person specified in Sec.51(1).
 The location of the supplier and place of supply is different
from place of recipient.
Supplie
r
POS Supply Recipie
nt
TDS Remark
GJ GJ Intra GJ Govt. Yes Intra state
supply(SGCT+CGST)
GJ MH Inter PSU MH Yes Inter State supply(IGST)
MH MH Inter GJ Govt. No NA, as per proviso.

4. Section 51 of CGST Act. 2017
‘TDS’

5. Section 51 of CGST Act. 2017
‘TDS’
Within 30 days.
Application in FORM
GST REG – 07.
Certificate of Reg. in
FORM GST REG –
06.(within 3 working
days).
Penalty.
Single registration.
Registration

6. Section 51 of CGST Act. 2017
‘TDS’
TDS is to be deducted
@ 2%.
Short deduction or no
deduction.
Taxability

7. Section 51 of CGST Act. 2017
‘TDS’
Challan in FORM GST
PMT – 06.
Within 10 days..
Delay in payment lead
to Interest @ 18% PA.
Late return fees
Rectification of the
error (Revised
Return).
Notice by GST (GSTR
Payment And
Return

8. Section 51 of CGST Act. 2017
‘TDS’
Certificate Refund

9. Section 51 of CGST Act. 2017
‘TDS’
 Educational dep. Is making payment of Rs.5
lakh to supplier of ‘printed books and printed
or illustrated post card ’ where payment for
books is Rs.2 lakh and Rs.3 lakh is for other
printed or illustrated post card. Whether
required to deduct TDS?
 Printed books are exempted &illustrated post
cards are taxable where as value of taxable
supplies is >2.5 lakh, hence, TDS to be
deducted on Rs.3 lakh (Exempt supply should
be excluded.)

10. Section 51 of CGST Act. 2017
‘TDS’
 Health Department of Karnataka receives a
taxable service worth Rs2,66,000/- from Mansi
& Co. of Maharashtra being an unregistered
person under GST. Is TDS applicable in the
given case?
 Yes, irrespective of fact that Mansi & co. is
unregistered since value of supply exceeds
Rs.2.5 lakh.

11. Section 52 of CGST Act. 2017
‘TCS’

12. Section 52 of CGST Act. 2017
‘TCS’
 Every ECO, not being
an agent, shall collect
an amount calculated at
such rate not exceeding
1% of the net value of
taxable supplies made
through it by other
suppliers where
consideration with
respect to such
supplies is to be
collected by the
Applicabilit
y

13. Section 52 of CGST Act. 2017
‘TCS’
Every ECO.
Exception Sec.
9(5).
Registratio
n

14. Section 52 of CGST Act. 2017
‘TCS’
Particular Amount
Aggregate value of taxable supplies of goods by all
registered person through ECO
XXXX
LESS :- Value of supplies under sec.9(5) (XXXX)
LESS :- The aggregate value of taxable supplies
returned to the suppliers during the said month
(XXXX)
Net value of taxable supplies of ECO for said
month
XXXX
Amount to be collected by ECO for the said
month @1%
XXXX
Net Value of Taxable
Supplies

15. Section 52 of CGST Act. 2017
‘TCS’
Every ECO Shall furnish
statements containing :-
I. Details of outward
supplies of Goods or
services or both
effected through it,
II. Including supplies of
Goods or Services or
Both returned through
it, and
III. The amount collected
Filling of
Statements

16. Section 52 of CGST Act. 2017
‘TCS’
Due Date of
Paying Tax
Details With
The Suppliers

17. Section 52 of CGST Act. 2017
‘TCS’
Rectification
of Mistake
Matching of
supplies

18. Section 52 of CGST Act. 2017
‘TCS’
Notice to
Operators
Offence &
Penalty

19. Section 52 of CGST Act. 2017
‘TCS’
 Mr. X is a supplier selling his own products
through a website hosted by him. Does he fall
under the definition of an “electronic
commerce operator”? Whether he is required
to collect TCS on such supplies?
 Mr. X electronic commerce operator as he is
doing E-commerce business from website. But
no need to deduct TDS/ TCS.

20. Section 52 of CGST Act. 2017
‘TCS’
 If we purchase goods from different vendors
and are selling them on our website under
own billing. Is TCS required to be collected on
such supplies?
 Every Ecommerce operator not been an agent
is required to deduct TCS if suppliers of goods
or service :-
i. Made the supply through it &
ii. Consideration with respect to such supply is
collected by operator
In the given case Ecommerce operator is
purchasing the goods from vendors & selling
From their own website. Hence he is not

21. TDS & TCS Provisions Under
GST
- Presented By Meet V. Umradiya