Tax Deduction at Source certificate confirms GST TDS entries, deductor/deductee data and tax breakdown for compliance. Form GSTR-7A requires recording TDS certificate number; GSTIN and names of deductor and deductee; deductee trade name; tax period of deduction as reported in GSTR-7; detailed supply values and the Amount of Tax Deducted at Source by Integrated, Central and State/UT Tax; and the authorised signatory's name, designation and office for validation.
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Provisions expressly mentioned in the judgment/order text.
Tax Deduction at Source certificate confirms GST TDS entries, deductor/deductee data and tax breakdown for compliance.
Form GSTR-7A requires recording TDS certificate number; GSTIN and names of deductor and deductee; deductee trade name; tax period of deduction as reported in GSTR-7; detailed supply values and the Amount of Tax Deducted at Source by Integrated, Central and State/UT Tax; and the authorised signatory's name, designation and office for validation.
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