Implementation of Tax Deduction at Source (TDS) under GST

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...., Ground Floor, Plot No. C-4, District Centre, Saket, New Delhi-110017 F. No. 8/B/10(2)/HRD/EMC/2017/ Dated: 26 September, 2018   To All Budgetary Authorities under CBIC Sir/Madam, Sub: Implementation of Tax Deduction at Source (TDS) under GST- Reg. This is to draw your kind attention to the Implementation of Tax deduction at Source (TDS) under GST (1....

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....delines for deductions and deposits of TDS by the DDO under GST. Detailed forms have already been prescribed vide FORM GST REG- 07, FORM GSTR- 7. The persons, who are mandatorily required to deduct tax at Source under GST, have been specified in Section 51 of the CGST Act, 2017. As per provisions of section 24 of the CGST Act, 2017, the person so required to deduct Tax at Source (TDS) are....

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.... offence been committed as mentioned above, penalty under State/UT GST Act, 2017 is also required to be paid. As per further proviso to Section 20 of the IGST Act, 2017, in cases where the penalty is leviable under the CGST Act and State/UT GST Act, the penalty leviable under IGST Act, 2017 shall be sum total of the said penalty. (7) Provisions for Payment of Tax by Deducttee and Refund to D....

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....as per Rule 80: Annul Return may be filed. (11) Exemption Notification No.9/2017-Central Tax (Rate), dated 28.06.2017 exempts intra-State supplies of goods or services or both received by a deductor under section 51 of the said Act, from any supplier, who is not registered, from the whole of the central tax leviable thereon under sub-section (4) of section 9 of the said Act, subject to the cond....