CBDT Circular 20/2023 | Guidelines for TDS on e commerce operator | Sec 194O | Sec 194H

In this session we will discuss about CBDT Circular 28/2023 on Sec 194O Guidelines for TDS on e commerce operator
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[@bengali1994]

Sir, please upload TDS on salary calculation for FY 23-24 in excel. Just as you provided in January 2023 in your channel. Please 🙏🙏

[@pkumar9108]

Is there any Course from your Side.... Specifically for Seller Side Accountant who Deals With Amazon , Flipkart Etc.

[@gauravhiran9002]

Very informative!! Can you please share that chart which you have shown ?

[@gurmeetgrover7677]

Sir from date it is applicable if we have filed tds retn for Q3 whether we have revise figure of december pls revert

[@sourabhgupta1685]

thank nice explanation

[@karanmehrotra4622]

very well explained

[@shubhamgoyal3028]

Hello sir
Kindly provide clarity on reimbursement on shipping fees tds deduction, flipkart is not providing tds deduction on shipping fees tds deduction so, what to do

[@AnkitaSingh-p6f]

Sir in Flipkart commission invoices there are head of shipping fees+ collection fees+ commision fees+ storage fees etc. I doubt as per their mail shipping fees will not part to deduct tds in 194c

[@parthabanerjee7897]

Sir agar kisi month me tds tcs credit received zero hai (zero sales) to v kya usse file karna hoga?

[@cadineshmehta1279]

Kya seller ko Flipkart ke shipping expenses per tds deduct karna ha because Flipkart ki taraf se kha ja rha ha ki sirf as service fees per tds katega baki kisi per nahi please clarify

[@dharmeshgaur18]

Hello sir in that scenario How to Itr plsae upload any video bhut difficulty es case me Itr File krna so please if any already tell me

[@sandipdey2005]

thank u sir

[@FinTaxPro]

So nice of you

[@MukeshKumar-kj4wd]

@@FinTaxPro sir agr meri sale above 1 cr. h and agr mne TDS deduct ni kia Ecommerce company to ky hoga? Mere pas to TAN no. bi ni h . Please help

[@YashSharma-pn5op]

Sir e commerce ke full compliance ke leye koi book refer krna chahiye kya sir?

[@shivnathhoble30]

This applies to swiggy and zomato also?

[@surajitbera2305]

Sir me Flipkart me sell korta hu mera turnover 1 lac ke under hai mujhe keya TDS katna porega ?

[@camohsinalikadiwala4179]

It is applicable from FY 23- 24 onwards and includes Zomato and swiggy

[@snehachaurasia4]

Many times in online selling we get the return of last month whose return has already been filed. then these return entry are in minus in next month and some times we don't get any sales from the state which is in minus or negative So in that case we have an option to report minus figures in GSTR 1 but we don't have any option to show negative or minus sales in GSTR 3B If we wait for the next month for sales from the state that is in negative sometimes it takes several months. I want to know the correct way to report these negative sales

[@FinTaxPro]

Correct method is to wait for next month when you have sale.
Practical option is to adjust that negative figure with other state.

[@biswajitsaha4778]

Sir property owner death hoya ga6a GST registration konsi documents upload korbo partnership firm e

[@kaushikdhameliya938]

In 194H me commotion fee ke alava collection fee ,fixed fee , cancellation fees me deduct karna he ki nahi sir.. ???

[@FinTaxPro]

Wo sab commission m hi aata h uspe nahi karna.

[@mukesharora6313]

Swiggy or Zomato bi 194O me tds deduct karte h. Ab unka bi online seller ne tds deduct nahi karna 194H me ??

[@mukesharora6313]

Please Reply

[@cavikasnarang3157]

@@mukesharora6313 yes no need to deduct TDS U/S 194H.

[@kamalsrivastava3671]

TDS not to be deducted under any other section, means it includes not only commission but other sections also. Delivery fees may not have been included in the example, but if one goes by what's written in the section it is amply clear that

[@skillvivekawasthi]

Yes i have analyzed that point but still skeptical to reach on this conclusion also no other e commerce operator shared this kind of mail till now :)

[@HarishPandey-p6j]

Totally agree with @kamleshvastava3671 i found this video th-cam.com/video/TmSfY-Hn1YE/w-d-xo.html took only 3 min to explain

[@FinTaxPro]

Over compliance have no cost but under compliance will get you in trouble.
Rest it is your call how you want to proceed i have given my point of view only.

[@HarishPandey-p6j]

@@FinTaxPro with all respect i never told you are not correct as per the below extract of notification which is clearly saying that TDS will not applicable in any section mentioned in chapter xviiB in connection to the transaction on which TDS deducted under section 194O.
Under sub-section (3) of section 194-O of the Act, a transaction on which tax has been deducted by an ECO under sub-section (1) of section 194-0 of the Act shall not be liable to TDS under any other provision of Chapter XVII-B. Accordingly, this exclusion will also apply to the amount received by ECO for provision of services which are in connection with the main transaction of sale of goods or provision of service or both referred to in sub- section (1) of section 194-O of the Act.

[@FinTaxPro]

@@HarishPandey-p6jthen why flipkart only mention commission?
And why no other ECO share this notification?

[@vasudevnarang8938]

Flipkart date. 31/12/23 commission invoice 194H deduct hoga? Please help

[@atik1711]

No

[@parthshah4082]

When ECON is already deducting TDS u/s 194O on gross amount which also include shipping fees , advertisement fees etc, why to deducting TDS u/s 194C?

[@FinTaxPro]

Because 194O is deducted by e com operator and shipping TDS is deducted by seller.
For example if shipping is made through other transportation then TDS will be deducted.

[@SumitKumar-pg7dt]

Nhi wo sab usme nhi aata hai pls let me know that it is tds to be deducted on commission under section 194h except
other charges by Ecom operator

[@ankurtripathi4098]

🎉

[@mdgolammustafa3509]

😇😇😇

[@YogeshSharma-wt8ir]

Sir circular 20 ha 28 nhi aap na heading ma 28 lakha hai

[@FinTaxPro]

Done. Thanks for feedback..