Tax Deducted at Source requires government and notified entities to deduct a prescribed rate from large contractual GST payments. Tax Deducted at Source (TDS) under the draft GST framework requires government bodies, government undertakings and other notified entities to deduct tax when making contractual payments that exceed the specified monetary threshold, withholding a prescribed percentage of the total payable amount and remitting it into the appropriate GST account.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax Deducted at Source requires government and notified entities to deduct a prescribed rate from large contractual GST payments.
Tax Deducted at Source (TDS) under the draft GST framework requires government bodies, government undertakings and other notified entities to deduct tax when making contractual payments that exceed the specified monetary threshold, withholding a prescribed percentage of the total payable amount and remitting it into the appropriate GST account.
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