No GST TDS if Payment made to unregistered supplier

By | October 1, 2018
(Last Updated On: October 1, 2018)

GST TDS if Payment made to unregistered supplier

Q If the payment is  made to unregistered supplier, whether TDS is required to be deducted under GST Act ?

You are not required to deduct TDS under Section 51 of CGST Act if the payment is made to unregistered supplier . Refer GST TDS SOP released by CBIC :

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