TDS under GST: designated authorities must register as tax deductors on the GST portal before deductions commence. TDS provisions under the GST Acts require specified government bodies and related entities to register on the GST portal as Tax Deductors. Identified categories include Central and State departments, local authorities, statutory authorities and boards, government-established societies, and public sector undertakings; existing taxpayer registrations do not substitute for TDS registration. Administrative steps mandate circle-level identification, a special registration drive, and nomination of a Nodal Officer to coordinate training, registration, remittance and return filing, while noting that registration does not immediately authorize tax deduction.
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 under GST: designated authorities must register as tax deductors on the GST portal before deductions commence.
TDS provisions under the GST Acts require specified government bodies and related entities to register on the GST portal as Tax Deductors. Identified categories include Central and State departments, local authorities, statutory authorities and boards, government-established societies, and public sector undertakings; existing taxpayer registrations do not substitute for TDS registration. Administrative steps mandate circle-level identification, a special registration drive, and nomination of a Nodal Officer to coordinate training, registration, remittance and return filing, while noting that registration does not immediately authorize tax deduction.
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