TaxTMI 
TaxTMI 
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 ?
GST PROVISIONS FOR TDS AND TCS
26 Aug 2017 
11 Replies 
2406 Views Asked by
Tax Deduction at Source under GST was inactive, so suppliers must remit GST and purchasers should not withhold under GST.
The document explains that Tax Deduction at Source and Tax Collection at Source provisions under the CGST Act were not yet brought into force and thus not enabled on the GSTN; until those provisions are commenced, suppliers must discharge GST themselves and purchasers who would otherwise be deductors should not withhold GST. It further states that any VAT collected by a purchaser after GST commencement is without legal authority and refundable to the person concerned. (AI Summary)
The document explains that Tax Deduction at Source and Tax Collection at Source provisions under the CGST Act were not yet brought into force and thus not enabled on the GSTN; until those provisions are commenced, suppliers must discharge GST themselves and purchasers who would otherwise be deductors should not withhold GST. It further states that any VAT collected by a purchaser after GST commencement is without legal authority and refundable to the person concerned. (AI Summary)