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1. Department or establishment of the Central govt. or State govt. A department is composed of employed officials, known as civil servants, and is politically accountable through a minister.
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 […]
You all are aware w.e.f. 1/10/2018 Govt has announced implementation of most awaited section 51 of GST Act, 2017 related to TDS under GST and it’s provisions, rules etc. A Quick View of Provisions of TDS under GST regime is as under: WHAT NOTIFICATION SAYS: (Notification No. 50/2018 – Central Tax, New Delhi, the 13th […]
Discount on prepaid products offered to distributors by assessee engaged in telecom services was in the nature of commission which did attract of section 194H.
1. Person who are liable to deduct – All Government undertakings. 2. Time of deduction – At the time of payment. 3. Thresh Hold for deduction – Rs. 2,50,000/- 4. No deduction in case – Location and place of supply of supplier is different from the place of his registration. 5.TDS Credit can be taken […]
After getting deferred till September 30, 2018, the Central Government vide Notification No. 50/2018 – Central Tax dated September 13, 2018 and Notification No. 51/2018 – Central Tax dated September 13, 2018, has appointed the 1st day of October 2018, as the date on which the provisions of Section 51 of the CGST Act, 2017 […]
Central Government vide notification No.50-Central Tax-Dated 13-09-2018 & notification No.51-Central Tax-Dated 13-09-2018 has appointed 1st day of October 2018 as the date on which the provision of Sec 51 (TDS) & Sec 52 (TCS) shall come into force. 1. Who is required to Deduct TDS under GST Section 51 of the CGST Act, 2017 has […]
The Central Government has issued the various Notifications on 13.09.2018 related to the Provisions of TDS, TCS and Form-9C. In this article we will see the detailed analysis of the Notification and we will also discuss about Search by PAN” option under “Search Taxpayer” Tab in pre login mode. 1. The Central Government has notified […]
The Central Government hereby, vide notification no. 50/2018 and 51/2018 — Central Tax, appoints the 1st day of October, 2018, as the date on which the provisions of section 51 and 52 of CGST Act (Provisions related to TDS and TCS) Shall come into force with respect to persons specified under respective sections. Tax Deducted […]
TDS and TCS provisions have been introduced in GST vide notifications issued on 13-09-2018. Further reconciliation statement GSTR-9C has been introduced for registered persons having annual turnover more than 2 crore. This article attempts to analyse the notifications issued on these subjects
