https://www.taxtmi.com/forum/issue?id=114201 TDS under GST applies only where the payer is a government authority required to deduct. The SOP exempts amounts relating to invoices issued before 01.10.2018 and advance payments made prior to 01.10.2018 (even if invoiced later) to the extent of those advances. Amounts received on or after the cut-off not covered by the advance exemption are subject to TDS when a government deductor is involved. Book adjustments are a valid mode of payment and are subject to TDS where deduction obligations exist. en-us Wed, 03 Oct 2018 15:41:05 +0530 Thu, 23 Jan 2025 15:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114201 TDS under GST applies only where the payer is a government authority required to deduct. The SOP exempts amounts relating to invoices issued before 01.10.2018 and advance payments made prior to 01.10.2018 (even if invoiced later) to the extent of those advances. Amounts received on or after the cut-off not covered by the advance exemption are subject to TDS when a government deductor is involved. Book adjustments are a valid mode of payment and are subject to TDS where deduction obligations exist. Discussion-Forum GST Wed, 03 Oct 2018 15:41:05 +0530 https://www.taxtmi.com/forum/issue?id=114201