TDS authority registration: DDOs and specified government bodies must register under GST; deduction obligations will commence later. Departments must identify and ensure online registration of Drawing and Disbursing Officers and specified government entities as TDS Authorities under the GST framework; separate TDS Authority registration is required even if an entity is already registered as a taxpayer. Registration does not confer immediate authority to deduct tax at source, and the date for commencement of deduction obligations will be notified later. Assistance is available via the GSTN portal and State CT&GST Circle offices.
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.
TDS authority registration: DDOs and specified government bodies must register under GST; deduction obligations will commence later.
Departments must identify and ensure online registration of Drawing and Disbursing Officers and specified government entities as TDS Authorities under the GST framework; separate TDS Authority registration is required even if an entity is already registered as a taxpayer. Registration does not confer immediate authority to deduct tax at source, and the date for commencement of deduction obligations will be notified later. Assistance is available via the GSTN portal and State CT&GST Circle offices.
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