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Profile photo of PRATEEP LALAPRATEEP LALA asked 12 months ago


As per CGST ACT TDS IS APPLICABLE FROM ALL PAYMENTS FROM 01.10.2018 but as per Ready Reckoner the same says that Invoices dated on or after 01.10.2018 are liable for TDS on GST. It seems that ready Reckoner contradicts the provision of GST. Pls help.

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2 Answers
Profile photo of Nikhil ChopraNikhil Chopra answered 12 months ago

Greetings of the day..!!!
In response to your query
As per section 51 of the CGST ACT read with notification number 50 dated 13 september 2018 of the CGST ACT state that the TDS is applicable from 1st october 2018. it clearly mentioned that the TDS is applicable on the invoices issued on or after 1st october 2018, The Impact of TDS is not have impact on the invoice which mentioned the date before 1st october 2018. For your reference,I hereby mentioned the words that state in the notification number 50
The central government hereby appoints the 1st day of october, 2018 as the date on whicih the provision of section 51 of the said ACT shall come into force with respect to person specified under clause (A), (B), (C) of sub section (1) of section 51 of the said act “
I also want to clear you that as you mentioned in your query that “TDS IS APPLICABLE FROM ALL PAYMENTS”.  Provision of TDS is applicable only on the transaction deals with the following 

  1. A department or establishment of the central government or state government
  2. Local authorities
  3. Government agencies
  4. the person notified by the government are

(A) An authority or a board or any other body;- set up by an act of parliament or a state legislative or established by any government with 51% or more participant by way of equity or control to carry out any function.
(B) Societies established by the state government or central government or local authorities under the Societies Registration Act, 1860.
(C) Public sector undertaking.
If you deal with the person other than mentioned above TDS shall not be deducted.
Hope your Query has been solved.
If you have any doubt left, you can feel free to reach us at any time. 
Nikhil Chopra
E-mail I’d –

Profile photo of LaxmanLaxman answered 12 months ago

Dear Friend ,
Your Query is , if the Invoice is issued in SEPT -2018 , and the payment is done in Oct -2018 .  In such case the TDS-GST  is applicable or not ?
As refer to Section 51 it clearly says  , ” to deduct tax  from the payment made or credited to the supplier ”
Hence From 1-Oct-2018 , Even payments made in OCT  for the Sept invoices , shall be liable for TDS for the applicable entities .