How to apply GST Registration as TDS deductor | GST TDS Registration | GST TDS number apply | TDS

Summary

This video explains the process of registering as a TDS deductor under GST. It clarifies the key differences between TDS provisions in GST and Income Tax, helping users avoid confusion. The tutorial walks through step-by-step instructions on how to register on the GST portal, including details about filling out the required forms, entering necessary business and personal information, and uploading documents. The video also highlights the registration process for metal scrap dealers, as well as the importance of following the latest advisory for accurate GST TDS registration.

Takeaways

• 😀 TDS registration under GST is different from TDS provisions under Income Tax. It's important to differentiate between the two to avoid confusion.
• 😀 To register as a TDS deductor under GST, visit the GST portal (gst.gov.in) and select the 'TDS Deductor' category.
• 😀 Ensure to enter your PAN details correctly. You need to verify whether you have a PAN or TAN number, and choose accordingly.
• 😀 After entering your PAN, your GST registration details will appear if you already have a GST number associated with your PAN.
• 😀 OTP verification via both mobile and email is necessary to proceed with the registration process. Ensure you provide an active mobile number and email address.
• 😀 After the OTP verification, a Temporary Reference Number (TRN) will be generated. This number is crucial for further steps.
• 😀 Once you have the TRN, log in to the GST portal to continue the registration process and complete the form.
• 😀 In the business details section, make sure to select the appropriate business constitution. If 'Metal Scrap' is not available, select 'Others' and specify 'Metal Scrap Dealers'.
• 😀 Be careful while entering the date of liability to deduct tax and select the correct state jurisdiction from the dropdown list on the GST portal.
• 😀 After filling out the required details, including the drawing and dispersing officer’s information and office address, proceed to the verification stage.
• 😀 Once the verification is done, the registration will be complete, and an acknowledgment will be sent to your email. Don't forget to share the video for others who might benefit from the information.

Q & A

What is the main difference between TDS provisions under GST and Income Tax?

TDS provisions under GST and Income Tax are separate and distinct. The rules for deducting TDS under GST are different from the ones under Income Tax, which is why they should not be confused with each other.

How can one register as a TDS Deductor on the GST portal?

To register as a TDS Deductor on the GST portal, visit www.gst.gov.in, click on 'Register', and select the 'Tax Deductor' category. Then, follow the steps by entering necessary personal and business details and verifying your registration with OTPs sent to your mobile and email.

What is the Temporary Reference Number (TRN) and why is it important?

The TRN is a unique number generated after submitting the initial registration details. It is important because it allows you to log in to the GST portal and complete the rest of the registration process.

What is the significance of selecting the correct constitution for the business during registration?

Selecting the correct constitution ensures that your business category is properly classified. For example, metal scrap dealers need to select 'Others' due to recent changes in the GST portal's advisory for this category.

What information is required when entering business details during TDS Deductor registration?

You will need to provide your trade name, business constitution (e.g., society, government department), type of registration (Tax Deductor), and the jurisdiction details of your business.

What is the role of the Drawing and Disbursing Officer (DDO) in the TDS registration process?

The Drawing and Disbursing Officer (DDO) is the person responsible for deducting tax on behalf of the business. Their full name, contact details, and designation need to be provided during the registration.

What should one do if there is no option for 'Metal Scrap' in the GST portal during registration?

If 'Metal Scrap' is not listed as an option, you should select 'Others' under the business constitution and then mention 'Metal Scrap Dealers' in the specified field to properly categorize your business.

How should you handle the jurisdiction details during the TDS registration if you don't have a principal place of business in a state?

If you don’t have a principal place of business in a state, you should select the jurisdiction from the center and state dropdown options provided in the portal.

Why is it important to upload accurate documents during the TDS Deductor registration process?

Uploading accurate documents, such as the photograph of the authorized signatory and other necessary business documents, is essential for the verification process. Incorrect or incomplete documents could delay the registration.

What happens after submitting the registration application on the GST portal?

After submitting the registration application, an acknowledgment will be sent to your email, and your registration will be completed. You will also receive a confirmation with your registration details.