Provisions under Section 51 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Tax Deduction at Source (TDS)”, are as under:

(1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,–

(a) a department or establishment of the Central Government or State Government; or

(b) local authority; or

(c) Governmental agencies; or

(d) such persons or category of persons as may be notified by the Government on the recommendations of the Council,

More details

Postponement of provision relating to TDS (Section 51) and TCS ( Section 52) of the CGST / SGST Act 2017