Please refer to the replies in line below:
- Any person making specified payments mentioned under the Income Tax Act are required to deduct TDS at the time of making such specified payment. But no TDS has to deducted if the person making the payment is an individual or HUF whose books are not required to be audited. I understand you fall in this criteria and hence need not deduct the TDS.
- You can obtain TAN and deduct TDS as per your choice. He should take the GST number if he crosses the threshold of 20L (applicable for service providers). Below that there is no harm.
- TDS and GST come under two separate regimes. TDS is direct tax on the income of individual. GST is an indirect tax on the consumption of service/goods.
Since you hold a GST number, you must charge GST on every invoice that you are raising to your customer. The payment received against that invoice can come without TDS deduction irrespective of the same being charged under GST. Because deducting TDS is the obligation of your client making the payment. But charging GST is your obligation. Since the client is going to claim the amount paid to you as expenditure in his balance sheet, hence all the invoices raised by you shall be proper and GST endorsed.