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TDS Mechanism under GST - Section 51 - GST Ready Reckoner - GSTExtract ..... the CGST Act, 2017 read with notification No. 33/2017-Central Tax dated 15.09.2017 As per the provisions of the GST Law, the following persons are mandatorily required to deduct TDS :- (a) a department or establishment of the Central/ State Government; or (b) local authority; or (c) Governmental agencies; or (d) such persons or category of persons as may be notified by the Government on the recommendations of the Council. The following class of persons under clause (d) of section 51(1) of the CG ..... x x x x x Extracts x x x x x TDS Mechanism under GST - Section 51 - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... n section 3 of the Cantonments Act, 2006; a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; a Development Board constituted under article 371 of the Constitution; or a Regional Council constituted under article 371A of the Constitution. Registration of deductor of tax in GST The existing deductors of STDS/TCS under VAT Act will not be automatically migrated to GST. Section 24(vi) of the CGST Act, 2017 provides for compulsory liability for registra ..... x x x x x Extracts x x x x x TDS Mechanism under GST - Section 51 - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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