Tax Deduction at Source under GST requires registration on the GST portal using TAN; deductions commence after official notification. The State requires specified governmental and government-controlled entities to register as tax deductors on the GST Common Portal using the TAN issued under income tax law; registration functionality is operational but actual TDS deductions will begin only after a commencement date is notified. Administrative support including training, district help desks, and an IT contact has been provided, and departments are directed to ensure liable persons register before the stipulated date.
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Provisions expressly mentioned in the judgment/order text.
Tax Deduction at Source under GST requires registration on the GST portal using TAN; deductions commence after official notification.
The State requires specified governmental and government-controlled entities to register as tax deductors on the GST Common Portal using the TAN issued under income tax law; registration functionality is operational but actual TDS deductions will begin only after a commencement date is notified. Administrative support including training, district help desks, and an IT contact has been provided, and departments are directed to ensure liable persons register before the stipulated date.
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