Ek trading firm ka pichhle saal ka turnover ₹14 crore tha. Is saal usne ek hi supplier se ₹1.20 crore ka maal khareeda. Kya firm ko TDS kaatna chahiye? Haan, Section 194Q ke mutabik kaatna chahiye, kyunki firm ka turnover ₹10 crore se zyada hai aur ek hi supplier se khareed ₹50 lakh se zyada hai. Ye section bahut se bade vyapariyon ko pata nahi hota, lekin bhool par TDS ka default, interest aur 30% expense disallowance ka risk hota hai. Is guide mein hum 194Q ko step-by-step samjhate hain.
Quick Summary
- Buyer ka pichhle financial year ka turnover/gross receipts ₹10 crore se zyada ho to 194Q lagu hota hai
- Ek supplier (resident) se ek saal mein ₹50 lakh se zyada ki khareed par, sirf ₹50 lakh se upar ke hisse par 0.1% TDS
- PAN na dene par seller ke case mein 5% TDS ka rate lagta hai
- TDS khareed ka credit ya payment, jo pehle ho, us waqt katna hai
- GST ko alag dikhaya ho to aam taur par TDS GST ko chhodkar nikalte hain (CBDT clarification)
194Q Kaun Kaat Sakta Hai: Buyer Ki Shart
Section 194Q kisi bhi buyer par tabhi lagta hai jab uska pichhle financial year ka turnover, gross receipts ya sales ₹10 crore se zyada ho. Government aur kuch notified buyers par ye lagu nahi hota. Chhote vyapari (₹10 crore se kam turnover) par ye section nahi lagta, lekin turnover badhne par agle saal se lagta hai, isliye turnover par nazar rakhein.
Seller Ki Shart Aur Limit
- Seller resident hona chahiye (non-resident ke liye Section 195 alag hai).
- Ek hi seller se ek financial year mein khareed ₹50 lakh se zyada ho.
- Maal ki khareed ho (service nahi).
- Agar us khareed par pehle se kisi aur section ke tahat TDS ya TCS kata ja raha hai (jaise TCS 206C), to 194Q lagu nahi hota.
Ek zaroori point: ₹50 lakh ka threshold supplier-wise hota hai, saare suppliers ka jod nahi. Aur TDS sirf ₹50 lakh se zyada ke hisse par katna hai.
Rate Aur Ganana
| Detail | Rate / Amount |
|---|---|
| Normal rate | 0.1% (sirf ₹50 lakh se zyada ke hisse par) |
| Seller ka PAN na ho | 5% (Section 206AA ke tahat) |
| Time of deduction | Khareed ka credit ya payment, jo pehle ho |
| TDS deposit | Agle mahine ki 7 tareekh tak |
| Return | Form 26Q (quarterly) |
Example
Buyer ne ek supplier se ek saal mein ₹1,20,00,000 ka maal khareeda (GST ko chhodkar). ₹50,00,000 ke upar ka hissa ₹70,00,000 hai. TDS = 0.1% × ₹70,00,000 = ₹7,000. Ye TDS tab katna hai jab ₹50 lakh ki limit paar hoti hai, yaani us purchase ke time jo limit se upar le jaati hai. Agar supplier ko poori payment ₹1,20,00,000 ki karte hain to TDS kaat kar ₹1,19,93,000 dena hoga (GST alag).
GST Par TDS Kaate Ya Nahi
CBDT ke clarification ke mutabik, agar invoice mein GST alag se dikhaya gaya hai, to TDS GST ko chhodkar basic value par nikalna hota hai. Agar GST alag dikhaya nahi gaya aur price tax-inclusive hai, to poori rakam par TDS katna padega. Isliye invoice mein GST alag dikhana zaroori hai (GST invoice ke format ke liye hamara guide dekhein).
194Q Aur TCS (206C(1H)) Ka Rishta
Pehle 206C(1H) ke tahat seller ko ₹50 lakh se upar ki sale par 0.1% TCS lena padta tha. Ye provision 1 April 2025 se hata diya gaya hai. Ab bada buyer sirf 194Q ke tahat TDS karta hai. Isse seller aur buyer ke liye compliance saaf ho gayi hai, lekin dono ko apne purane records mein limit ka dhyan rakhna padta hai.
Compliance Checklist
- Har supplier ke saath khareed ka running total banayein (supplier-wise, PAN-wise).
- Jab ₹50 lakh ki limit paar ho, TDS ka entry banayein.
- TDS ko 7 tareekh tak challan se bharein (March ke liye 30 April tak).
- Quarterly Form 26Q file karein aur TDS certificate (Form 16A) seller ko dein.
- Seller ko apne 26AS mein TDS ka credit dikhega, use confirm karwayein.
TDS Na Katne Ke Nuksan
- Interest: late deduction par 1% per month, late deposit par 1.5% per month.
- Late fee: Section 234E ke tahat 26Q late file karne par ₹200 per day (TDS amount tak).
- Expense disallowance: jis khareed par TDS nahi kata, uska 30% expense ke taur par allow nahi hota (Section 40(a)(ia)).
- Seller ko bhi 26AS mein credit na milne se dikkat hoti hai.
Zyada details ke liye hamara TDS Return Filing Due Dates guide dekhein.
Common Mistakes
- ₹10 crore ka turnover check hi na karna.
- ₹50 lakh ki limit ko saare suppliers ka jod maan lena.
- Poori khareed par TDS kaat dena (sirf ₹50 lakh se upar ke hisse par katna hai).
- Seller ka PAN na lena, jis se 5% rate lag sakta hai.
- GST tax-inclusive invoice banana aur uski poori rakam par TDS na katna.
- Return ya challan ki due date miss karna.
Related Guides
- TDS Return Filing: Due Dates aur Late Fee
- TDS on Contractor Payments (194C)
- GST Tax Invoice Format: Mandatory Fields
- GST TCS for E-commerce Sellers
Frequently Asked Questions
194Q kab lagu hota hai?
Jab buyer ka pichhle financial year ka turnover ₹10 crore se zyada ho aur ek resident seller se ek saal mein khareed ₹50 lakh se zyada ho.
194Q mein kitna TDS katna hai?
Sirf ₹50 lakh se upar ke hisse par 0.1%. Agar seller ka PAN nahi hai to 5%.
Kya GST par bhi TDS katna padta hai?
Agar invoice mein GST alag dikhaya gaya hai to aam taur par TDS GST ko chhodkar nikalte hain. Agar GST alag nahi dikhaya to poori rakam par TDS katna padta hai.
Kya 194Q service ki khareed par bhi lagta hai?
Nahi. 194Q sirf maal (goods) ki khareed par lagta hai. Services par 194C, 194J jaise sections lagte hain.
Agar TCS pehle se kat raha ho to?
Jahan TDS ya TCS pehle se kisi aur provision ke tahat katta ho, wahan 194Q lagu nahi hota. 206C(1H) ka TCS 1 April 2025 se hata diya gaya hai.
TDS kab tak bharna hai?
Katne ke agle mahine ki 7 tareekh tak. March mein katne wale TDS ko 30 April tak bharna hota hai. Return Form 26Q mein quarterly file hota hai.
194Q jaise TDS provisions me galti ka matlab interest aur disallowance hota hai. Hum TDS ki ganana, challan aur 26Q return time par file karne mein madad karte hain. Hamari TDS Return Filing service dekhein ya hamse seedha baat karein.
Disclaimer
Ye article sirf general jaankari ke liye hai aur October 2026 tak ke law par based hai. Tax law, forms aur due dates mein badlav ho sakte hain, aur har case apne facts par depend karta hai. Koi bhi action lene se pehle apne CA ya tax professional se salah zaroor lein.