Question 25 - Where any goods are sold on which tax was required to be deducted at source under State VAT law and an invoice was also issued before the appointed day, shall deduction of tax at source shall be made under this Act if the payment is made after the appointed day?
Deduction of tax at source: no GST TDS where invoice was issued before the appointed day despite later payment. Where goods sold that under State VAT required deduction of tax at source had invoices issued before the appointed day, no deduction of tax at source shall be made under GST even if payment is made after the appointed day.
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.
Deduction of tax at source: no GST TDS where invoice was issued before the appointed day despite later payment.
Where goods sold that under State VAT required deduction of tax at source had invoices issued before the appointed day, no deduction of tax at source shall be made under GST even if payment is made after the appointed day.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.