GST Registration and TDS Compliance for Government Departments and Agencies

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Full Text of the Document

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....t several Departments have not obtained GST Registration despite engaging contractors and suppliers for execution of work contract and supply of goods/services. As a result, mandatory TDS at the rate of 2% is not being deducted before making such payments. Furthermore, instances have been observed where contracts were awarded and payments released to contractors or suppliers, yet the taxpayers ....