Summary of TDS provisions in GST

Abhishek Raja | Last updated: 01 November 2021

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This article explains the Tax Deduction at Source (TDS) provisions under the Goods and Services Tax (GST) regime, as outlined in Section 51 of the CGST Act, 2017. It details who is liable to deduct TDS, including government departments, local authorities, and certain notified entities. The standard TDS rate is 2% (1% CGST + 1% SGST) on payments exceeding £2.5 lakh under a single contract, excluding taxes. It also covers registration requirements for TDS deductors, the due dates for depositing TDS, and the issuance of TDS certificates (GSTR-7A).

Under the GST regime, section 51 of the CGST Act, 2017 prescribes the authority and procedure for Tax Deduction at Source. PERSONS LIABLE TO DEDUCT TDS UNDER GST LAW The Government may order the following persons (the deductor) to deduct tax at source: (a) a department or establishment of the Central Government or State Government; or (b) local authority; or (c) Governmental agencies; or (d) such persons or category of persons as may be notified by the Government on the recomm

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1 Year PLAN

1999

(Excl. of GST ₹359)

BEST VALUE

2 Years PLAN

3499

(Excl. of GST ₹629)

3 Months PLAN

999

(Excl. of GST ₹179)

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About the Author

Abhishek Raja

Practising CA

Blogger at GSTPanacea.com Fellow Member of ICAI M.Com, DISA(ICAI), Certified Indirect Taxes (ICAI)-Experience in the field of Indirect Taxation for 15 years Certified Valuer (ICAI) Member Sales Tax Bar Association (Delhi) Member Taxation Bar Association (Ghaziabad) Ex-Member NIRC Company Law Research Group-2014- ... Read more

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