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of <h1>GST Law Requires TDS from Government Entities Under Section 51 of CGST/SGST Act 2017, Effective October 1, 2018.</h1> The GST Law mandates Tax Deduction at Source (TDS) under Section 51 of the CGST/SGST Act 2017, effective from October 1, 2018. Entities required to deduct TDS include government departments, local authorities, governmental agencies, and certain notified bodies. Specific exemptions apply, such as transactions between public sector undertakings. Deductors must register for GST and obtain a GSTIN, even if they are already registered as suppliers. TDS applies to all taxable goods and services, and the registration process is conducted online using a PAN/TAN.
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