https://www.taxtmi.com/forum/issue?id=118287 TDS under section 51 is not required when the supplier is unregistered and not liable to pay GST; the SOP for deductors lists payment to an unregistered supplier as an exclusion, but the legal provision lacks clarity and there is currently no portal mechanism for the unregistered supplier to claim refund if tax is deducted. en-us Thu, 15 Dec 2022 17:37:35 +0530 Thu, 23 Jan 2025 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118287 TDS under section 51 is not required when the supplier is unregistered and not liable to pay GST; the SOP for deductors lists payment to an unregistered supplier as an exclusion, but the legal provision lacks clarity and there is currently no portal mechanism for the unregistered supplier to claim refund if tax is deducted. Discussion-Forum GST Thu, 15 Dec 2022 17:37:35 +0530 https://www.taxtmi.com/forum/issue?id=118287