TDS PROVISIONS UNDER GST TDS under GST Law shall be deducted as per the provisions of section of 51 under CGST Act,2017, section 21 of the UTGST Act,2017 and section 20 of the IGST Act,2017. Section 51 of CGST Act,2017 Notwithstanding anything to the contrary contained under this act, the government may mandate – A […]