(a) Mohan, a registered person in Salem, Tamil Nadu, makes intra-State supply of taxable goods amounting to 13,57,000 (inclusive of GST) to a Public…

In case of intra-State supply of goods by a supplier to a PSU, TDS @1% each under CGST and SGST is liable to be deducted by PSU only when the total value of supply under a contract exceeds - 2,50,000 (exclusive of tax & cess), from the payment made or credited to the supplier. Accordingly, in the given case, since the value of supply under the contract excluding taxes and cesses is 11,50,000 (₹ 13,57,000 × 100/118), TDS @1% on payment of each of the instalment of 2,30,000 (₹ 11,50,000/5), i.e.2,300 each under CGST and SGST is to be deducted even though the individual payment is less than - 2,50,000. The amount of TDS deducted shall be paid to the Government by the deductor within 10 days after the end of the month in which such deduction is made or by 10 th of the succeeding month.