Non Deduction of TDS on GST

Interest and possible penalty are the consequences. Below are extracts from Section 51

(6) If any deductor fails to pay to the Government the amount deducted as tax under sub-section (1), he shall pay interest in accordance with the provisions of sub-section (1) of section 50, in addition to the amount of tax deducted. (interest 18% p.a.)
(7) The determination of the amount in default under this section shall be made in the manner specified in section 73 or section 74. (Show case notice sections - 3/5 years)

Thanks for the response, CA Akshay Hiregange
 

But in the given scenario TDS has not been deducted at all. Like Section 271(C) of the Income Tax Act, will there be penalisation for non-deduction under the CGST Act?

Yes the above provisions in previous response are the penalisation for non-deduction of TDS under GST