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        GST - States

        Modification of circular no 1 of 2014 in view of substitution of gst

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        Income tax TDS deduction must exclude GST component and follow CBDT circular procedure for full compliance. Income tax TDS deductions by drawing and disbursing officers must exclude the GST component and follow the procedure laid down in CBDT Circular No. 23/2017 dated 19.07.2017. The circular is forwarded to concerned officers with directions to make deductions strictly in accordance with that procedure and to ensure full compliance.
                        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.

                              Income tax TDS deduction must exclude GST component and follow CBDT circular procedure for full compliance.

                              Income tax TDS deductions by drawing and disbursing officers must exclude the GST component and follow the procedure laid down in CBDT Circular No. 23/2017 dated 19.07.2017. The circular is forwarded to concerned officers with directions to make deductions strictly in accordance with that procedure and to ensure full compliance.


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