TDS liability u/s 51 of CGST Act, 2017 come into force w.e.f. 01-10-2018 - Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or services specified https://www.taxtmi.com/notifications?id=126542 The notification appoints the date from which specified persons must deduct tax at source on payments to suppliers: government-established authorities and boards with majority participation, government-established societies, public sector undertakings, and later included registered recipients of metal scrap. It also sets carve-outs excluding certain defence authorities, excludes supplies between public sector undertakings, and generally excludes supplies between specified persons except for the metal scrap recipient category; subsequent notifications amended these scope and exclusion provisions. en-us Thu, 13 Sep 2018 00:00:00 +0530 Mon, 14 Oct 2024 15:37:00 +0530 TaxTMI RSS Generator TDS liability u/s 51 of CGST Act, 2017 come into force w.e.f. 01-10-2018 - Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or services specified https://www.taxtmi.com/notifications?id=126542 The notification appoints the date from which specified persons must deduct tax at source on payments to suppliers: government-established authorities and boards with majority participation, government-established societies, public sector undertakings, and later included registered recipients of metal scrap. It also sets carve-outs excluding certain defence authorities, excludes supplies between public sector undertakings, and generally excludes supplies between specified persons except for the metal scrap recipient category; subsequent notifications amended these scope and exclusion provisions. Notifications GST Thu, 13 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=126542