Nihar Ranjan Rout
(CA Final & CS Final)
(577 Points)
Replied 24 May 2018
TDS is like a tax paid in advance for better compliance and close the tax leak loop. Attached is TDS rate chart for AY 2019-20 (Its a big image, you will have to scroll in).
Certification Course on GSTR-3B Reconciliation with GSTR-2B through Chat GPT