TDS Mechanism under GST - Section 51

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..... s 28th meeting held on 21.07.2018 recommended the introduction of TDS from 01.10.2018. Persons liable to deduct tax under GST Law Following would be the deductors of tax in GST under section 51 of 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 : .....

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..... ocieties Registration Act,1860; (c) public sector undertakings. Local authority: Section 2(69): local authority means a Panchayat as defined in clause (d) of article 243 of the Constitution; a Municipality as defined in clause (e) of article 243P of the Constitution; a Municipal Committee , a Zilla Parishad, a District Board, and any other auth .....

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..... be required to get registered and obtain a GSTIN [Goods Services Tax Identification Number] as a TDS deductor even if he is separately registered as a supplier. A deductor has to get himself registered through the portal www.gst.gov.in b y using their PAN/TAN. The entire process is online. Goods or services liable for TDS TDS is required to be deducted on all taxab .....

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