Deduction of Tax at Source under GST suspended pending commencement of Section 51; departments must refrain from TDS until notified. Section 51 of the State GST statute has not been brought into force; government departments are directed not to undertake any TDS deductions under GST until the provision is notified. An earlier instruction limiting deductions to a specified date is superseded by a further deferral, and departments must instruct subordinate offices to refrain from TDS under GST until further orders.
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 under GST suspended pending commencement of Section 51; departments must refrain from TDS until notified.
Section 51 of the State GST statute has not been brought into force; government departments are directed not to undertake any TDS deductions under GST until the provision is notified. An earlier instruction limiting deductions to a specified date is superseded by a further deferral, and departments must instruct subordinate offices to refrain from TDS under GST until further orders.
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