CA Sansaar
CBDT Clarifies, No TDS on GST paid or payable on services when GST is separately shown in invoice
PrintCBDT Circular regarding deduction of TDS on GST component.
CBDT substituted the word ‘’Service Tax’’ by ‘’Goods and Services Tax (GST)’’ in circular no. 1/2014 issued on 13 Jan 2014. So, there is no need to deduct TDS on GST component if shown separately on invoice.
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