GST tax deduction at source requires TAN/PAN-based registration, district training, and strict compliance for government payers. Deduction of tax at source under the State GST framework applies to government departments, government agencies and local bodies making payments against purchase orders, with compliance required under Section 51. The deducting entities must obtain a TAN/PAN-based GST number, and Drawing and Disbursing Officers, accountants and other paying authorities are to be trained on the TDS procedure and deposit requirements through district-level sessions.
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.
GST tax deduction at source requires TAN/PAN-based registration, district training, and strict compliance for government payers.
Deduction of tax at source under the State GST framework applies to government departments, government agencies and local bodies making payments against purchase orders, with compliance required under Section 51. The deducting entities must obtain a TAN/PAN-based GST number, and Drawing and Disbursing Officers, accountants and other paying authorities are to be trained on the TDS procedure and deposit requirements through district-level sessions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
