TDS applicable to Private Limited Company

NO TDS for Pvt. Ltd , this is for Govt, Under Govt.

Who could be liable to deduct TDS under GST law?

• A department or an establishment of the Central Government or State Government; or
• Local authority; or
• Governmental agencies; or
• Such persons or category of persons as may be notified by the Government.

No.

As per Section 51 of the CGST Act, 2017, the following persons are liable to deduct tax at source under GST;

1. A department or establishment of the Central Government or State Government;
2. Local authority;
3. Governmental agencies;
4. Such person or category of persons as may be notified by the Government on the recommendations of the Council.