EASYOFFICE

Articles by CA Chanchal Jain

avatarView Full Profile

Tax Deducted at Source (TDS) provisions under GST

  CA Chanchal Jain    04 August 2020 at 10:09

TDS is the deduction at a specified rate by the deductor. Section 51 of the Central Goods and Services Tax (CGST) Act lays down the provisions of TDS. The section starts with the non-obstante clause.