TMI BlogCan the TDS liability under GST be fixed with retrospective effect?X X X X Extracts X X X X X X X X Extracts X X X X ..... Can the TDS liability under GST be fixed with retrospective effect? - By: - Surender Gupta - Goods and Services Tax - GST - Dated:- 23-11-2017 - - As per Section 51 of THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Government may mandate the specified category of agencies or persons (as the deductor) who shall be liable to deduct tax @1% on payment made to contractors. As per Section 1(3) of the Act, Government has power to appoint different dates for different provisions. Counter provisions ( may be termed as replica ) to the above provisions appear in the respective state GST acts . I failed to find any provision which bestows the government to bring the provisions of the act with retrospect effect. It is difficult t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o deduct the TDS under the provisions of section 51 where the payment has been made before the provisions came into force. As per my understanding, no government (be it central or state) is empowered to bring the different provisions of the Central GST Act or State GST Act with retrospective effect in terms of Sub-section (3) of section 1 Central Government has issued notification no. 33/2017 Central Tax dated 15-9-2017, to bring the provisions of Section 51 (TDS) w.e.f. 18-9-2017. State Government were also expected to work with the same scale and speed. But, it appears that 8 out of (23) states could issue the notification on or before 18-9-2017. 15 states leg much behind. [we could not get the details from reminin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g states]. Related notifications have been issued in many states with retrospective effect. In the list given below, you may find the latest notification by the State of Uttarakhand which was issued as on 10-11-2017. We tried to compile the notifications issued by the various governments with this subject and able to get notifications from 23 states. Out of 23 states, only 8 State Governments have issued notification as on 18-9-2017 or before. If the notifications issued by the State Governments and Central Governments continue to be issued in same scale and speed, i.e. absence of synchronization, both the Government as well as the taxpayers will be looser. Courts will be flooded with the undesired cases and the consultants and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legal professional will get more opportunity in the process. Let us pray that GST Council and the Government may be able to find some solution to overcome the problem. In this background, see the time line: S.No. Center/ State Notifications issued u/s 1(3) read with Section 51(1) of the respective acts. [ State Acts ] Date of the notification Effective Date Effect By the Center 1. 33/2017 Central Tax 15-09-2017 18-9-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By the States 1. ANDHRA PRADESH G.O.MS. No. 458 16-10-2017 18-9-2017 Retrospective 2. Bihar S.O. 181. 21-09-2017 18-9-2017 Retrospective 3. Chhattisgarh 33/2017-State Tax 15-09-2017 18-9-2017 4. Delhi 33/2017 - STATE TAX 08-11-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18-9-2017 Retrospective 5. GOA 38/1/2017-Fin(R C)(16)/2407 21-09-2017 18-9-2017 Retrospective 6. Gujarat 33/2017-State Tax 15-09-2017 18-9-2017 7. HARYANA No: 84/ST-2. 22-09-2017 18-9-2017 Retrospective 8. Himachal Pradesh 33/2017-State Tax 09-10-2017 18-9-2017 Retrospective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. Jharkhand S.O. No. 90 04-10-2017 18-9-2017 Retrospective 10. Karnataka No. FD 47 CSL 2017 - 07/2017 15-09-2017 18-9-2017 11. Madhya Pradesh No. FA-3-63/2017-1-V-(104) 18-09-2017 18-9-2017 12. Maharashtra 33/2017-State Tax 21-09-2017 18-9-2017 Retrospective 13. Meghalaya No. ERTS(T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 65/2017/187 (duplicate) ( No. ERTS(T) 65/2017/Pt/026 ) 09-11-2017 01-11-2017 18-9-2017 Retrospective 14. Nagaland No. FIN/REV-3/GST/1/08 (Pt-1)/473 27-09-2017 18-9-2017 Retrospective 15. Orissa No. S.R.O. No. 410/2017 16-09-2017 18-9-2017 16. Puducherry No. G.O.Ms. No. 35/CT/2017-18 20-09-2017 18-9-2017 Retrospective 17. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajasthan No. F.No.12(46)FD/Tax/2017-Pt-II-88 15-09-2017 18-9-2017 18. TAMILNADU No. G.O. Ms. No. 107 - II(2)/CTR/783(c-3)/2017 15-09-2017 18-9-2017 19. Telangana No. G.O. Ms. No. 238 26-10-2017 18-9-2017 Retrospective 20. Tripura No. F.1-11(91)-TAX/GST/2017(Part-VI) 22-09-2017 18-9-2017 Retrospective 21. Uttar Pradesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. KA.NI.-2-1415/XI-9(15)/17 27-09-2017 18-9-2017 Retrospective 22. Uttarakhand No. 919/2017/9(120)/XXVII(8)/2017 10-11-2017 18-9-2017 Retrospective 23. West Bengal No. 1665-F.T. 18-09-2017 18-9-2017 - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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