GST TDS on Provisions made

This discussion explores whether Goods and Services Tax (GST) Tax Deducted at Source (TDS) should be applied to provisions made in accounting books, particularly as of 31st March. The general consensus is that GST TDS is deducted at the time of payment for the supply of goods or services, not on the mere creation of a provision or liability. This includes provisions for expenses and liabilities to suppliers.