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TDS UNDER GST

Ravi Sharma (84 Points)

31 March 2019

who is required to deduct TDS under Gst

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pritesh (CA Final student) (7101 Points)
Replied 31 March 2019

A department or an establishment of the Central Government or State Government; or

Local authority; or

Governmental agencies; or

Such persons or category of persons as may be notified by the Government.

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shailendra shukla (Bhopal) (1741 Points)
Replied 31 March 2019

As per the latest Notification dated 13th September 2018, the following entities also need to deduct TDS-

An authority or a board or any other body which has been set up by Parliament or a State Legislature or by a government, with 51% equity ( control) owned by the government.

A society established by the Central or any State Government or a Local Authority and the society is registered under the Societies Registration Act, 1860.

Public sector undertakings.