With the notification 50/2018 (Central Tax) Dated 13.09.2018, TDS under section 51 of the CGST Act is coming into force from 01.10.2018. The notification provides who all are falling under this provision & the effective date of coming into force of TDS provision under GST, while the principal provisions remain same till date. Accordingly, let us look back & see what are the related provisions related to TDS under GST. The provisions are briefed up below for easy reading purpose, so sit back relax & enjoy the write up!
Governing provisions of TDS under GST:-
Some pointers about TDS under GST:-
GST TDS Return, Dates & GST TDS Credit :-
Interest, Penalty, fees under GST TDS
Extract of GSTR 2A, (it is unclear why IGST column is there in R7 & R7A. Is IGST col in R2A for TCS purpose?):
Author Pralay Chakraborty can be reached at 9705941371 or [email protected] for feedback!
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