FAQs on TDS under GST [Sec 51 of CGST Act, 2017]

CA S K MISHRA , Last updated: 23 November 2020  
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The GST Law mandates Tax Deduction at Source (TDS) vide Section 51 of the CGST/SGST Act 2017, Section 20 of the IGST Act, 2017, and Section 21 of the UTGST Act, 2017. GST Council in its 28th meeting held on 21.07.2018 had recommended the introduction of TDS from 01.10.2018. Q.1 Who shall be re

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CA S K MISHRA
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