GST PROVISIONS FOR TDS AND TCS

[SHUBHAM SHARMA]

Sir

As the provisions for TDS and TCS has not been enabled by the GSTIN, so, how can they purchase goods / consumes services from persons who had been already migrated from VAT/ Service Tax to GST regime.

So how should they proceed ?

AI Summary

TDS Not Applicable for State Hospitals Under GST; Section 51 CGST Act 2017 Not in Force A discussion took place regarding the implementation of TDS and TCS provisions under the GST regime, which were not yet enabled by the GSTIN. Participants debated how entities, such as a State Government hospital, should proceed with transactions previously subject to VAT deductions. It was clarified that since Section 51 of the CGST Act, 2017, governing TDS, was not in force, TDS was not applicable. Suppliers should discharge GST liability as B2C transactions, and hospitals should pay the full invoice amount without TDS deductions. Any VAT collected post-GST implementation without authority is refundable.