TaxTMI 
TaxTMI 
Advisory On Tax Deducted at Source (TDS) Under GST Regime
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.... Service Tax (GST) regime has come into force in the State of Nagaland w.e.f. 1st July, 2017. GST has subsumed all indirect Central and State taxes in the country. Some key features of GST are highlighted below for information and compliance of all concerned:- 1. It is a dual GST. The Central Goods and Service Tax (CGST) is levied and collected under the CGST Act, 2017. The State Goods and Serv....
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.... after excluding all the tax/cess components of GST Supply of service includes works contract as works contract is a composite service under the Nagaland NGST Act, 2017. 4. Section 51(1) of the NGST Act, 2017 provides that Government may mandate a department or establishment of the Central Government or State Government; or Local authority; or Governmental agencies; or such persons or category ....
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....l continue to be liable for TDS under the earlier law i.e., VAT Act. For ongoing supplies or works contract, the supplies made or works executed after 1^st July, 2017, shall be governed by the provisions of the GST Act. 7. Till the provisions for TDS are made operative, all concerned DDOs' or the persons or authorities making payment shall obtain an undertaking from the supplier as per f....
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....Tax department and PAN-based Class II or III DSC from authorized certifying authorities. 9. All liable deductors are required to be compulsorily registered under section 24 (vi) of the Nagaland GST Act, 2017. As per latest information received, registration for persons liable to deduct tax at source shall commence from 18th September 2017. AS and when the window for GST registration opens, all ....