Tax Deduction at Source under GST suspended until notification; DDOs should register and suppliers must file declarations when applicable. Deductions under Section 51 of CGST/MGST and clause (x) of Section 20 of the IGST Act are not to be made for supplies invoiced on or after 1.7.2017 until those provisions are notified; DDOs should register on the GSTN as tax deductors in advance. Suppliers who received payments without GST TDS must submit the prescribed declaration (Annexure A) when the contract value exceeds the specified threshold. Supplies invoiced before 1.7.2017 remain subject to TDS under the Meghalaya Value Added Tax Act, 2003.
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 suspended until notification; DDOs should register and suppliers must file declarations when applicable.
Deductions under Section 51 of CGST/MGST and clause (x) of Section 20 of the IGST Act are not to be made for supplies invoiced on or after 1.7.2017 until those provisions are notified; DDOs should register on the GSTN as tax deductors in advance. Suppliers who received payments without GST TDS must submit the prescribed declaration (Annexure A) when the contract value exceeds the specified threshold. Supplies invoiced before 1.7.2017 remain subject to TDS under the Meghalaya Value Added Tax Act, 2003.
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