Step by Step Procedure for Registration as TDS Deductor under GST

The existing deductors of STDS/TCS under VAT Act will not be automatically migrated to GST. Section 24(vi) of the CGST Act, 2017 provides for compulsory liability for registration for the deductors of TDS. A deductor in GST will be required to get registered and obtain a GSTIN [Goods & Services Tax Identification Number] as a … Read more

Who is Liable to Deduct TDS under GST?

As per the provisions of the GST Law, the following persons are mandatorily required to deduct TDS :- a department or establishment of the Central/ State Government; or local authority; or Governmental agencies; or such persons or category of persons as may be notified by the Government on the recommendations of the Council. The following … Read more