TDS on Metal Scrap Dealers

TDS under GST at 2% is applicable on supplies made by a GST-registered person to another GST-registered person. The purchaser shall, before making payment, withhold 2% as TDS, which shall be paid to the government.

A separate registration must be obtained on the GST portal for remitting the TDS amount.

GSTR-7 must be filed by the 10th of the following month, after which the seller shall accept the same while filing their GST return.