TDS under GST: Budgetary authorities must report DDO GSTIN registrations using prescribed pro forma to enable TDS implementation. Budgetary authorities were directed to report the number of DDOs registered under GSTIN to enable implementation of TDS under GST, using the prescribed pro forma; many authorities either failed to report or submitted incomplete responses and were instructed to forward complete reports by the stated deadline to facilitate administrative implementation of TDS procedures.
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Provisions expressly mentioned in the judgment/order text.
TDS under GST: Budgetary authorities must report DDO GSTIN registrations using prescribed pro forma to enable TDS implementation.
Budgetary authorities were directed to report the number of DDOs registered under GSTIN to enable implementation of TDS under GST, using the prescribed pro forma; many authorities either failed to report or submitted incomplete responses and were instructed to forward complete reports by the stated deadline to facilitate administrative implementation of TDS procedures.
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