https://www.taxtmi.com/manuals?id=2582 TDS under GST applies where the total taxable value under a contract exceeds the prescribed threshold, including advances paid after the notified date; intra State taxable supplies require deduction under central and State/UT GST heads while inter State supplies require deduction under IGST. Deductions are not required where the taxable value does not exceed the threshold, supplies are exempt or not leviable, tax is payable on reverse charge, the supplier is unregistered, payments relate to cess, activities fall under Schedule III, or invoices/advances fall within specified transitional exceptions. en-us Thu, 06 Apr 2023 17:15:00 +0530 Thu, 15 Jun 2023 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2582 TDS under GST applies where the total taxable value under a contract exceeds the prescribed threshold, including advances paid after the notified date; intra State taxable supplies require deduction under central and State/UT GST heads while inter State supplies require deduction under IGST. Deductions are not required where the taxable value does not exceed the threshold, supplies are exempt or not leviable, tax is payable on reverse charge, the supplier is unregistered, payments relate to cess, activities fall under Schedule III, or invoices/advances fall within specified transitional exceptions. Manuals GST Thu, 06 Apr 2023 17:15:00 +0530 https://www.taxtmi.com/manuals?id=2582