Tax Deduction at source as per Section 51 of Goa Goods and Services Tax Act, 2017 and Section 51 of the Central Goods and Services Tax Act, 2017 and procedure / guidelines to be followed by Drawing and Disbursing Officers (DDO's) / Government Departments or Government Agencies / Local authorities etc. of the State Government.
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Tax Deduction at Source on GST requires DDOs to register, deduct, issue TDS certificates and file returns. The circular notifies commencement of Tax Deduction at Source under Section 51 of the Central and State GST Acts and directs all Drawing and Disbursing Officers, Heads of Departments, government agencies and local authorities to adopt the procedural framework in the departmental circular of 25/07/2017, including deductor registration, timely deduction and deposit of TDS, issuance of TDS certificates, and filing of monthly TDS returns from the date the provisions are brought into force.
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 on GST requires DDOs to register, deduct, issue TDS certificates and file returns.
The circular notifies commencement of Tax Deduction at Source under Section 51 of the Central and State GST Acts and directs all Drawing and Disbursing Officers, Heads of Departments, government agencies and local authorities to adopt the procedural framework in the departmental circular of 25/07/2017, including deductor registration, timely deduction and deposit of TDS, issuance of TDS certificates, and filing of monthly TDS returns from the date the provisions are brought into force.
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