GST-TDS

Section 51 of the CGST Act 2017 provides for deduction of tax by the Government Agencies (Deductor) or any other person to be notified in this regard, from the payment made or credited to the supplier (Deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. The amount deducted as tax under this section shall be paid to the Government by deductor within ten days after the end of the month in which such deduction is made alongwith a return in FORM GSTR-7 giving the details of deductions and deductees. 

 1) All DDOs should obtain TDS Registration

 2) Engineering Works LSGIs applicability

 3) Applicability on Procurement Of Goods Services and works 

 4) GOI Guide for Deductions and Deposits of TDS by the DDO under GST
 5) Deducting&Depositing TDs by DDOs Directions
 6) TDS provision implementation from 1/10/2018
 7) GSTN Registration by concerned officers & GSTN Portal for fund transfer