Recommendations of the Council TDS deduction tax from the payment made or credited to the supplier of taxable goods or services or both. - FA-3-63/2017-1-V-(104) - Madhya Pradesh SGST

TDS obligation on payments to suppliers requires specified government bodies and public undertakings to deduct tax when notified.

The State Government appoints 18th September 2017 as the date on which sub section (1) of Section 51 shall come into force for persons specified under clauses (a) and (b) and for persons under clause (d) - including government authorities or bodies with majority government participation, societies established under the Societies Registration Act, and public sector undertakings - provided that these persons will be liable to deduct tax from payments to suppliers from a later date to be notified subsequently on the recommendations of the Council.