TDS compliance under state GST requires nodal officer mapping, DDO data entry, and timely GSTR-7 filing awareness. Compliance with TDS under Section 51 of the State Act is to be monitored through designated nodal arrangements at headquarters, zonal headquarters, and district level, with responsibility for collecting and updating details of nodal officers and liable Drawing and Disbursing Officers on the prescribed Google Sheet within specified timelines. The circular further requires entry of all persons liable to deduct tax at source, including Drawing and Disbursing Officers, in the Google Sheet by the stated deadline, with care to avoid errors in email and mobile number particulars.
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Provisions expressly mentioned in the judgment/order text.
TDS compliance under state GST requires nodal officer mapping, DDO data entry, and timely GSTR-7 filing awareness.
Compliance with TDS under Section 51 of the State Act is to be monitored through designated nodal arrangements at headquarters, zonal headquarters, and district level, with responsibility for collecting and updating details of nodal officers and liable Drawing and Disbursing Officers on the prescribed Google Sheet within specified timelines. The circular further requires entry of all persons liable to deduct tax at source, including Drawing and Disbursing Officers, in the Google Sheet by the stated deadline, with care to avoid errors in email and mobile number particulars.
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