Tax Deduction at Source under GST: specified public entities must deduct, register, file prescribed returns and face penalties for non-compliance. Specified public authorities, boards, bodies, societies and public sector undertakings must deduct TDS under GST, obtain mandatory registration, deduct at prescribed rates and file returns in prescribed forms. Interest applies for delayed or non-payment and penalties attach for non-deduction or short deduction; corresponding State/UT GST penalties may also apply. Deductors report TDS in GSTR-7, the deducted tax is made available to deductees in Part C of GSTR-2A for inclusion in GSTR-2, and mechanisms exist for payment by deductee and refund for excess or erroneous 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.
Tax Deduction at Source under GST: specified public entities must deduct, register, file prescribed returns and face penalties for non-compliance.
Specified public authorities, boards, bodies, societies and public sector undertakings must deduct TDS under GST, obtain mandatory registration, deduct at prescribed rates and file returns in prescribed forms. Interest applies for delayed or non-payment and penalties attach for non-deduction or short deduction; corresponding State/UT GST penalties may also apply. Deductors report TDS in GSTR-7, the deducted tax is made available to deductees in Part C of GSTR-2A for inclusion in GSTR-2, and mechanisms exist for payment by deductee and refund for excess or erroneous deduction.
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