Summary of TDS provisions in GST

Abhishek Raja , Last updated: 01 November 2021  
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Under the GST regime, section 51 of the CGST Act, 2017 prescribes the authority and procedure for Tax Deduction at Source. PERSONS LIABLE TO DEDUCT TDS UNDER GST LAW The Government may order the following persons (the deductor) to deduct tax at source: (a) a department or establishment of t

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Abhishek Raja
(Practising CA)
Category GST   Report

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