TMI BlogRegistration of Tax Deductor at Source under GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... Deductor at Source under GST Provision related to Tax Deduction et Source (TDS) has been enumerated in Section 51 of RGST Act CGST Act and Section 20 of the IGST Act It is provided that TDS shall be done by a department or establishment of the Central Government or State Government, or Local Authority, or Governmental Agencies or such Persons or Categories of person as may be notified by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendation of the Council, by the State Government. At present, provisions only relating to the registration under GST are in force and the functionality for registration of Tax Deductors under GST has been made operational o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be contacted in this regard, if any difficulty arises in this process of registration on the GST Common Portal. Directions to all Drawing and Disbursing Officers of the State Government have been already issued by the Finance Secretary (Revenue) and to the departmental officers by the Commissioner of State Tax, Therefore, it is requested to direct all liable persons under Section 51 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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