Tax Deduction at Source under GST: DDOs must register with TAN but defer deductions until commencement notification. Government drawal/disbursing officers must obtain TAN-based registration on the GST portal and be prepared to file returns, but must not deduct tax at source until the government notifies the commencement date; where deductions were already made, heads of departments must arrange refunds to suppliers and submit action taken reports.
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Provisions expressly mentioned in the judgment/order text.
Tax Deduction at Source under GST: DDOs must register with TAN but defer deductions until commencement notification.
Government drawal/disbursing officers must obtain TAN-based registration on the GST portal and be prepared to file returns, but must not deduct tax at source until the government notifies the commencement date; where deductions were already made, heads of departments must arrange refunds to suppliers and submit action taken reports.
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