Yarn kharidte waqt — agar aapka unit bada hai, toh aapko supplier ke payment se TDS kaatna pad sakta hai. Grey bechte waqt — agar kharidne wala trader bada hai, toh woh aapke payment se TDS kaatega aur aapko thoda kam paisa aayega. Niyam ek hi hai.
1 April 2026 se Income-tax Act, 2025 laagu hai aur yeh niyam ab section 393(1) ki table mein hai. Rate aur limit wahi hain, aur bazaar mein ise abhi bhi "194Q" hi bolte hain — is guide mein bhi wahi naam hai.
Kaun kaatega?
- Kharidne wala (buyer), jiska pichle saal ka business turnover ₹10 crore se upar tha. Isi saal ka nahi, pichle financial year ka dekhna hai.
- Seller India ka resident ho.
- TDS tabhi jab ek hi seller se is saal (1 April se) ki kul kharidi ₹50 lakh se upar jaaye — aur sirf ₹50 lakh ke upar wale hisse pe.
- Jis transaction pe doosre section ka TDS lagta hai (jaise job work pe 194C), us pe 194Q nahi.
Matlab chhota unit (₹10 crore tak) yarn pe 194Q nahi kaatta, lekin bada grey kharidar aapke bill pe kaatega.
Rate aur kis amount pe
Seller ka PAN nahi ya inoperative (Aadhaar se link nahi) → 5%
Value = GST chhod ke (bill pe GST alag dikha ho toh)
Kab: bill ki entry (credit) ya payment, jo pehle ho
- CBDT Circular 13/2021 ke hisaab se, bill pe GST alag likha ho toh TDS GST chhod ke value pe banta hai. Advance payment pe GST alag pata nahi hota, isliye poore advance pe.
- TDS rupaye tak round hota hai, aur jis mahine kata us ke agle mahine ki 7 tarikh tak sarkar ko jama hota hai (March ka 30 April tak).
- Seller ke paas kam / nil deduction ka certificate ho toh us certificate ka rate.
Udaharan — yarn kharidi
Aapke unit ka pichle saal ka turnover ₹14 crore tha. Ek yarn supplier se 1 April se 31 August tak ₹46,00,000 (GST chhod ke) ki kharidi ho chuki hai. 5 September ko naya bill aaya: taxable ₹8,00,000, GST maan lo ₹40,000 alag.
- Kul kharidi ab: 46 + 8 = ₹54,00,000 → limit se upar sirf ₹4,00,000
- TDS = ₹4,00,000 × 0.1% = ₹400 (GST ₹40,000 pe kuch nahi)
- Supplier ko payment: ₹8,40,000 − ₹400 = ₹8,39,600
- Agla bill ₹5,00,000 ka aaye toh poore ₹5,00,000 pe: ₹500
- Agar supplier ka PAN nahi hota: ₹4,00,000 × 5% = ₹20,000 — fark bahut bada hai
Bill ka GST alag aur total pehle GST calculator se dekh lo, phir TDS sirf taxable pe lagao.
Grey sale pe — jab party kaate
Aapne ek bade trader ko saal mein ₹50 lakh se zyada ka grey becha, toh woh limit ke upar wale hisse pe 0.1% kaat ke payment karega. Yeh paisa doobta nahi — 26AS / AIS mein dikhta hai aur income tax mein credit milta hai. Isliye receipt mein yeh TDS bill ke against likhna zaroori hai, warna party ke khate mein ₹500–1,000 ka "baaki" latka rahega.
206AB aur TCS ka kya hua?
- 206AB (return na bharne wale seller pe double rate) Finance Act 2025 se 1 April 2025 se hata diya gaya. Ab higher rate sirf tab jab PAN nahi ya inoperative ho.
- 206C(1H) TCS (seller ka 0.1% TCS, ₹50 lakh se upar ki sale pe) bhi 1 April 2025 se laagu nahi. Pehle niyam tha ki buyer 194Q kaate toh seller TCS na le; ab maal ki sale pe sirf buyer ka 194Q bacha hai.
Aam galtiyaan
- Poore bill pe TDS kaatna. Jis bill pe limit cross hui, us pe sirf ₹50 lakh ke upar wale hisse pe katna hai.
- GST mila ke kaatna. Bill pe GST alag hai toh taxable value pe hi.
- Is saal ka turnover dekhna. Condition pichle saal ke turnover ki hai. Pichle saal ₹10 crore cross hua toh 1 April se hi dhyaan rakho.
- Har firm ko ek maanna. Turnover aur ₹50 lakh dono har PAN (firm) ke alag ginte hain.
- Job work pe 194Q. Bunai ka job bill seva hai — us pe 194C lagta hai, 194Q nahi. Dekho grey kapde aur job work pe GST.
Loomiro isme kaise madad karta hai
Settings → TDS mein firm ka TAN daalo aur 194Q ka switch on karo (sirf tab, jab pichle saal ka turnover ₹10 crore se upar tha). Purchase & TDS mein yarn bill daalte hi Loomiro is supplier ki is saal ki pichli kharidi jodta hai aur TDS sirf ₹50 lakh ke upar wale hisse pe GST chhod ke nikalta hai — saath mein likha aata hai kyun. PAN na ho toh 5% ki warning, aur party pe lower / nil certificate ka rate rakh sakte ho. Receipt mein party ka kaata TDS (maal ke bill pe 194Q, job bill pe 194C) bill ke against adjust hota hai. TDS report mein "humne kaata" mahine-wise, jama ki due date ke saath, 26Q CSV ke saath; aur "party ne kaata" 26AS milan ki CSV ke saath.
Yeh jaankari general hai, tax ya legal salah nahi. Turnover, limit, rate aur naye Act ka section apne CA se pakka karein.
Source: Income-tax Act 1961 section 194Q aur Income-tax Act 2025 section 393(1); CBDT Circular 13/2021 (30-06-2021); Finance Act 2025 (206AB hataya, 206C(1H) 1-4-2025 se band).