https://www.taxtmi.com/article/detailed?id=9173 The document explains that Tax Deduction at Source (TDS) under GST requires notified government departments, local authorities, governmental agencies and other specified persons to deduct tax from payments to suppliers above the prescribed contract threshold, calculate value excluding tax components, remit deducted amounts within the prescribed timeline, issue an electronic certificate to the deductee, and enable the deductee to claim credit in the electronic cash ledger. It also describes scope exclusions, separate registration obligations for deductors, prescribed rates by tax component, return filing and refund treatment for excess or erroneous deductions. en-us Wed, 13 May 2020 09:47:53 +0530 Wed, 13 May 2020 09:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9173 The document explains that Tax Deduction at Source (TDS) under GST requires notified government departments, local authorities, governmental agencies and other specified persons to deduct tax from payments to suppliers above the prescribed contract threshold, calculate value excluding tax components, remit deducted amounts within the prescribed timeline, issue an electronic certificate to the deductee, and enable the deductee to claim credit in the electronic cash ledger. It also describes scope exclusions, separate registration obligations for deductors, prescribed rates by tax component, return filing and refund treatment for excess or erroneous deductions. Articles Goods and Services Tax - GST Wed, 13 May 2020 09:47:53 +0530 https://www.taxtmi.com/article/detailed?id=9173