TDS TCS & RCM IN GST (ಜಿ ಎಸ್ ಟಿ ಯಲ್ಲಿ ಟಿ ಡಿ ಎಸ್, ಟಿ ಸಿ ಎಸ್ ಹಾಗೂ ಆರ್ ಸಿ ಎಂ)

TDS of 2% is applicable to departments or establishment of the central or state govt. b) Local authority c) Such persons notified by Govt. Other notified categories 1) An authority or board or any other body with 51% or more participation by way of equity or control 2)Society established by Central or State govt. or a local authority under Society Regn Act 1960 3) Public Sector undertakings . Conditions : 1) Contract valuing above 2.5 lacs and 2) Location of Recipient is different from Location of supplier and Place of supply

SEction 51 Rule 66


TCS: Ecom operators has deduct 1% from Suppliers to ecom operators while making payment . Sectoin 52. Exceptions :1) Hotel Accommodation clubs ( un regd) 2) Transportation of passengers radio taxi motor cab or motor cycle 3) House keeping services like plumbing and carpentary etc ( unregd)




RCM : Registered Dealer is paying on behalf of certain category of suppliers u/s 9(3) 9(4) 9(5) for supplies within the state and u/s 5(3) 5(4) 5(5) for interstate transactions.

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   • TDS TCS & RCM IN GST  

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