Registration of Drawing & Disbursing Officers as TDS Authority under the GST Act

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..... wing & Disbursing Officers as TDS Authority under the GST Act Sir/Madam, In inviting a reference to the subject cited above, I am to inform you that TDS provision of the GST Acts is very likely to come into effect from 01.07.2018. As per Section 51 of the OGST/CGST Act, Tax Deducting Authorities shall have to deduct SGST @ 1% and CGST@ 1% of the supply value on every intra-state supply where the .....

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..... of Parliament/State Legislature or established by any Government with fifty-one percent or more participation by way of equity or control to carry out any function (b) Society established by the Central Government or State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860) (c) Public Sector Undertakings Accordingly, there is a need for identifying the prospe .....

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..... of your Department for obtaining registration as TDS Authorities under the GST Acts well before 01.07.2018. However, the TDS authorities are not authorised now to deduct tax at source immediately after registration. The date from which the TDS Authorities shall be liable for deduction of tax at source shall be intimated later. Registration as TDS Authorities can be done easily in on-line mode .....

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