CBIC notified the applicability of CGST (Amendment) Act, 2018 with effect from 1st day of February, 2019 vide Notification No. 02/2019. The major changes with effect from 1st February, 2019 are enumerated here below: 1. Section – 2, Amendment of Definitions The definition of the term “adjudicating authority” has been amended by replacing the words, […]
Following entities are liable to deduct TDS on payments made to the supplier of taxable goods or services: Government Departments/AgenciesLocal authority; such as Municipality etc.An authority set up by Parliament or a State Legislature or by a government, with 51% equity ( control) owned by the government.A society established by the Government
