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of <h1>Uttar Pradesh GST Act: TDS Provisions for Authorities, Societies, and PSUs Effective from September 18, 2017.</h1> The notification issued by the Uttar Pradesh government, dated September 27, 2017, under the Uttar Pradesh Goods and Services Tax Act, 2017, announces the commencement of tax deduction at source (TDS) provisions. Effective from September 18, 2017, these provisions apply to specified entities, including authorities or boards set up by legislative acts, societies established by government bodies, and public sector undertakings. These entities are required to deduct tax from payments made to suppliers of taxable goods or services. The specific date for enforcing tax deductions will be determined later based on recommendations from the Council and the State Government.
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