non deduction of tds under gst

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What are the interest & penalty provisions for non deduction of tds under gst?
I specify non deduction..
Replies (1)
Interest shall be levied @ 1% for every month or part of the month from the date on which TDS was deductible till the date on which TDS actually deducted.

penalty would the amount of TDS which is not deducted


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