GST - TDS and TCS

Chapters / List

1. TCS Mechanism under GST - Section 52

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2. Collection of tax at source by Tea Board of India

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3. Collection of TCS by E-commerce operators

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4. Section 52(1) to 52(3) tax Collected at Source

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5. Return Provisions in respect of TCS Section 52(4) to 52(7)

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6. Other provisions in respect of TCS ( Section 52(8) to 52(15) )

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7. Form and manner of submission of statement of supplies through an e-commerce operator [ Rule 67 of CGST Rules ]

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8. Matching of details furnished by the e-commerce operator

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9. TDS Mechanism under GST - Section 51

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10. Conditions for deduction of TDS

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11. Rate & Value of supply for deduction of TDS

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12. Late fee, interest and penalty on deductor for various defaults in TDS

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13. TDS return & submission procedure

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