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TDS under GST requires government deductors to withhold tax on contracts exceeding the taxable-value threshold and comply with registration and return rules. Tax Deduction at Source under GST requires specified government and public bodies to deduct tax when the taxable component of a contract exceeds the monetary threshold; deductors must register on the GST portal. Deduction applies to payments and advances from the operative date, with differing rates for intra state (CGST/SGST split) and inter state (IGST) supplies. Exclusions include exempt supplies, unregistered suppliers, Schedule III activities, invoices or advances predating the operative date, reverse charge transactions, and cess-only payments. The SOP sets out valuation rules, registration, challan generation, Form GSTR 7 filing procedures, issuance of Form GSTR 7A certificates, and consequences for delayed deposit or non deduction.