Module TDS & TCS UNDER GST CMA

7 FINAL

D # ¥ u d e r G s =

""°'""&""|
±¥#¥¥
st
st¥ ¥¥¥ rea÷;
rea÷;¥
¥
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Notified ① Goods/Services (E10,000 E l ro d
+

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/¥ ⇒.).........)
③
eutI
£ 9,800 + Elmo

× 2.1. - 4 0
÷
20
'
" "'
" 7 t w o TDs credit
"÷..
"i. -3044 ¥
= I 1,000

E 1,000
ftp.#Gst=tioooxf8g
=

.. [I,
[III. Te s
=
I 153

off 100
9

M¥ -4""
**÷÷÷÷÷÷÷* ⇒n#
Undertaking ⑤ Supplier c a n take i t s credit

,,
body " "
9 * 0 0 9 adjust against 4 "

'I payable. Also I t c

availed
.'. N e t =
o n
can

commission
E l i n o r - I E 100
be

¥ p o i u ±
lies deducted s h a l l b e remitted Govt. lots of the
* TDs to
by
month following every m o n t h .

* I f there
any delay i n T D s lies remittance, interest payable
is

@ 1 8 f . p . a from 11M of n e n t m o n t h t i l l t h e actual d a t e o f payment.

* TDs Irs deducted xhall be refl ected i n Electronic cash ledger

of supplier and c a n b e a t t i r e d for payment of t a x , interest,
penalty, f e e etc.,

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Module TDS & TCS UNDER GST CMA
7 FINAL

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