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tds on gst

10 November 2018

i am running textile trading business. i have TAN number and gst number as well.

from october tds on gst applicable.

what are terms and conditions for deduction of tds on gst?

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2 Replies

RAJA P M ("Do the Right Thing...!!!") (128106 Points)
Replied 10 November 2018

The GST TDS not applicable for You...

It's applicable to Govt Concerns Only...

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Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 10 November 2018

Yes , Agree with Mr. Raja ji

Following would be the deductors of tax in GST under section 51 of the
CGST Act, 2017 read with notification No. 33/2017-Central Tax dated
15.09.2017:
(a) a department or establishment of the Central Government or
State Government; or
(b) local authority; or
(c) Governmental agencies; or
(d) an authority or a board or any other body,-
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with fifty-one per cent. or more participation by way of equity or
control, to carry out any function; or
(e) a society established by the Central Government or the State
Government or a Local Authority under the Societies Registration
Act, 1860 (21 of1860); or
(f) public sector undertakings.