GST TDS if Payment made by PSU (Public sector Undertaking)

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Whether TDS under Section 51 of CGST Act 2017 is required to be deducted w.e.f 01.10.2018 by PSU(Public sector Undertaking) if payment made by PSU to

i) Unregistered Supplier.

ii) Supplier opted for composition scheme.

iii) in case of inter state supply

iv) A party with which PSU has three agreements having 2 lakh value each.

Answer : My Opinion :-

i) Unregistered Supplier. : TDS is to be deducted u/s 51

ii)  Supplier opted for composition scheme. : TDS is to be deducted u/s 51

iii)  In case of inter state supply :  Section 20 of IGST Act Says , provisions of TDS at source will apply) : However No TDS will be deducted u/s 51 when both the supplier as well as the place of supply are different from that of the recipient,

iv) A party with which PSU has three agreements having 2 lakh value each. : TDS Not required to be deducted if different contract.

Section 2(105) of CGST Act 2017 :-

“supplier” in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied;