https://www.taxtmi.com/article/detailed?id=13081 Section 51 mandates TDS by certain recipients, but a proviso exempts deduction when the supplier's location and place of supply are in the same State or Union territory that differs from the recipient's registration State. Applying that rule, TDS is required except where the supplier charges intrastate tax (CGST and SGST) of a State other than the recipient's registration State. TDS credited to the supplier's cash ledger can be used against liabilities or refunded under the Act. en-us Tue, 05 Nov 2024 12:53:41 +0530 Tue, 05 Nov 2024 12:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13081 Section 51 mandates TDS by certain recipients, but a proviso exempts deduction when the supplier's location and place of supply are in the same State or Union territory that differs from the recipient's registration State. Applying that rule, TDS is required except where the supplier charges intrastate tax (CGST and SGST) of a State other than the recipient's registration State. TDS credited to the supplier's cash ledger can be used against liabilities or refunded under the Act. Articles Goods and Services Tax - GST Tue, 05 Nov 2024 12:53:41 +0530 https://www.taxtmi.com/article/detailed?id=13081