Who liable to deduct TDS under GST

Originally posted by : keshavamurthy mb
	PROPRIETOR SHIP COMPANY CAN BE DEDUCT TDS UNDER GST

Only Govrnment company can

No need...

TDS & TCS will be deductible by Govt as following

TCS:

it is applicable on E-Commerce Operators.

TDS:

It is applicable on:

1. Department or establishment of CG or SG;

2. Local Authority

3.. Government Agencies

4. any board or authority set up by an Act of Parliament or State Legislature;

5. Society established by CG/SG uner Society Registration Act

6. PSU.