Section 51 - Government / PSU
Specified deductors paying suppliers above ₹2.5 lakh per contract.
- 2% TDS (1% CGST + 1% SGST)
- GSTR-7 monthly + GSTR-7A to supplier
- Deductee credit auto-flow to GSTR-2A
GST TDS / TCS
TDS / TCS deductor registration - for government bodies & marketplaces.
Government bodies, PSUs, local authorities (Section 51) deduct 2% TDS on payments over ₹2.5 lakh to suppliers. E-commerce operators (Section 52) collect 1% TCS. Both need separate GST registration as deductors / collectors.
Qualified CA / CS partners5-10 working daysBest for: Govt, PSU, local authorities & ECOs
Starting at
₹2,999
TDS / TCS Deductor GSTIN
Govt, PSU, local authorities & ECOs
Section 51 TDS @ 2%
Section 52 TCS @ 1%
GSTR-7 / GSTR-8 monthly
Form GSTR-7A certificate
Timeline
5-10 working days
What it is
TDS / TCS Deductor GSTIN, explained in plain English.
GST TDS (Section 51) applies to specified government and PSU deductors paying suppliers above ₹2.5 lakh in a contract. GST TCS (Section 52) applies to e-commerce operators collecting 1% on net taxable supplies. Both require a separate GSTIN type and dedicated returns.
TL;DR
Government body / PSU = Section 51 TDS @ 2% + GSTR-7. Marketplace = Section 52 TCS @ 1% + GSTR-8. File a separate GSTIN, not a normal one.
Key terms
The vocabulary you'll see on the portal.
GSTR-7
Monthly TDS return for Section 51 deductors.
GSTR-7A
Auto-generated TDS certificate the deductor issues to the supplier.
GSTR-8
Monthly TCS return for Section 52 e-commerce operators.
Routes & scenarios
Match the situation to the right fix.
Section 52 - E-commerce operator
Platforms collecting tax on seller payouts.
- 1% TCS on net taxable supplies
- GSTR-8 monthly + annual statement
- Seller credit visible in GSTR-2A
The process
TDS / TCS Deductor GSTIN - from kickoff to confirmation.
01
Classify
Determine deductor (Sec 51) vs collector (Sec 52); choose REG-07 accordingly.
02
REG-07
Application with DDO / signatory details, jurisdiction and TAN (if any).
03
GSTIN issued
Deductor / collector GSTIN with TDS / TCS tag; portal login configured.
04
Returns setup
GSTR-7 / 8 calendar, challan generation and certificate-issue process.
Documents required
What we'll need from you.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
Entity PAN + COI / sanction order
Signatory PAN + Aadhaar
Office address proof
Bank cancelled cheque
TAN (if available)
Authorisation / DDO letter
TDS / TCS Deductor GSTIN FAQ
Common questions, answered by partners.
Still unsure if TDS / TCS Deductor GSTIN is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →No - separate regimes. Income Tax TDS is under the IT Act (24Q / 26Q); GST TDS is under Section 51 of CGST Act with GSTR-7.
Ready when you are
Let's get your TDS / TCS Deductor GSTIN sorted this week.
A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.