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Tax Deduction at Source under GST.
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....ected that all government departments procuring goods and services under a contract exceeding ₹ 2,5 lakhs will be required to deduct tax at source under Section 51 of the GST law. For this purpose every DDO making such a deduction, is required to take a TAN based registration and to file returns as prescribed under the Act. It had been specifically directed vide above referred letters that ....