TDS Mechanism under GST - Section 51

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....g held on 21.07.2018 recommended the introduction of TDS from 01.10.2018. Persons liable to deduct tax under GST Law Following would be the deductors of tax in GST under section 51 of the CGST Act, 2017 read with notification No. 33/2017-Central Tax dated 15.09.2017 (Superseded vide Notification No. 50/2018 - Central Tax dated 13-09-2018) As per the provisions of the GST Law, the following pers....

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....stablished by the Central/ State Government or a Local Authority under the Societies Registration Act,1860; (c) public sector undertakings. (d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975, from other registered person. [ Inserted vide Notification No. 25/2024-Central Tax dated 09.10.2024, w.e.f. 1....

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....ct, except the person referred to in clause (d) of this notification. substituted vide Notification No. 25/2024-Central Tax dated 09.10.2024, w.e.f. 10.10.2024 ] Local authority: Section 2(69): "local authority" means * a "Panchayat" as defined in clause (d) of article 243 of the Constitution; * a "Municipality" as defined in clause (e) of article 243P of the Constitution; * a Municipal C....