Tax Deducted at Source under GST: state STDS/TCS suspended until GST TDS provisions are made operative. Effective 01/07/2017, no STDS/TCS deductions under the WBVAT Act, 2003 shall be made on bills submitted on or after that date, and no TDS under GST shall be deducted until the GST TDS provisions are made operative. Deductions of STDS/TCS made before 01/07/2017 retain statutory obligations: payment of deducted amounts, filing of online scrolls, and issuance of prescribed TDS/TCS certificates must be completed in accordance with the Act.
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 under GST: state STDS/TCS suspended until GST TDS provisions are made operative.
Effective 01/07/2017, no STDS/TCS deductions under the WBVAT Act, 2003 shall be made on bills submitted on or after that date, and no TDS under GST shall be deducted until the GST TDS provisions are made operative. Deductions of STDS/TCS made before 01/07/2017 retain statutory obligations: payment of deducted amounts, filing of online scrolls, and issuance of prescribed TDS/TCS certificates must be completed in accordance with the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
