https://www.taxtmi.com/circulars?id=57460 Specified public authorities, boards, bodies, societies and public sector undertakings must deduct TDS under GST, obtain mandatory registration, deduct at prescribed rates and file returns in prescribed forms. Interest applies for delayed or non-payment and penalties attach for non-deduction or short deduction; corresponding State/UT GST penalties may also apply. Deductors report TDS in GSTR-7, the deducted tax is made available to deductees in Part C of GSTR-2A for inclusion in GSTR-2, and mechanisms exist for payment by deductee and refund for excess or erroneous deduction. en-us Wed, 26 Sep 2018 00:00:00 +0530 Thu, 20 Mar 2025 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57460 Specified public authorities, boards, bodies, societies and public sector undertakings must deduct TDS under GST, obtain mandatory registration, deduct at prescribed rates and file returns in prescribed forms. Interest applies for delayed or non-payment and penalties attach for non-deduction or short deduction; corresponding State/UT GST penalties may also apply. Deductors report TDS in GSTR-7, the deducted tax is made available to deductees in Part C of GSTR-2A for inclusion in GSTR-2, and mechanisms exist for payment by deductee and refund for excess or erroneous deduction. Circulars GST Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57460