Tax Deduction at Source compliance requires GST registration from unregistered suppliers or refusal of supply orders above the prescribed threshold. Heads of Departments and Drawing and Disbursing Officers must demand a GST Registration Certificate or GSTIN from suppliers exceeding a prescribed value threshold, and must not issue supply or work orders above that threshold to unregistered persons, as an administrative measure linked to Tax Deduction at Source compliance to prevent tax escapement under the GST framework.
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.
Tax Deduction at Source compliance requires GST registration from unregistered suppliers or refusal of supply orders above the prescribed threshold.
Heads of Departments and Drawing and Disbursing Officers must demand a GST Registration Certificate or GSTIN from suppliers exceeding a prescribed value threshold, and must not issue supply or work orders above that threshold to unregistered persons, as an administrative measure linked to Tax Deduction at Source compliance to prevent tax escapement under the GST framework.
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