TDS under GST: Drawing and Disbursing Officers and specified authorities must register as TDS Authorities before implementation. Departments must identify Drawing and Disbursing Officers and specified government entities procuring supplies above the statutory threshold and ensure separate registration as TDS Authorities on the GSTN portal even if they are already registered taxpayers; registration itself does not authorize immediate tax deduction and the date for commencement of TDS will be intimated later.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TDS under GST: Drawing and Disbursing Officers and specified authorities must register as TDS Authorities before implementation.
Departments must identify Drawing and Disbursing Officers and specified government entities procuring supplies above the statutory threshold and ensure separate registration as TDS Authorities on the GSTN portal even if they are already registered taxpayers; registration itself does not authorize immediate tax deduction and the date for commencement of TDS will be intimated later.
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