Tax Deduction at Source

Module Objectives

After completing this module, you will understand:

  • Applicability of Tax deduction at source under GST
  • Application for TDS registration under GST
  • Generation & Submission/Filing of GSTR-7
  • Amendments of GSTR-7
  • Payment of taxes

Applicability of Tax deduction at source

Applicability of Tax deduction at source-Notified Persons

Refer Notification No.33/2017-CGST

♦ Following persons are notified as per the notification:-

a) an authority or a board or any other body, –

i. set up by an Act of Parliament or a State Legislature;
or

ii. 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 the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860);

c) public sector undertakings Application for TDS registration

Application for TDS registration

Irrespective of turnover of Supply persons who are required to deduct tax under section 51, whether or not separately registered under this Act

Download PPT on TDS under GST by GSTN

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