work contract tds

The provisions of Section 51 (deducting TDS under GST) have become applicable from 18th September 2017.

GST registrations for entities mandated to collect and deduct tax at source will start from September 18.

However, the date from which tax deducted at source (TDS) or tax collected at source will be done will be notified later.

"........... Provided that the said persons shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the Council, by the Central Government." .....

extracted from 

Central Board of Excise and Customs
Notification No. 33/2017 – Central Tax; 15th September, 2017

Good Morning Dear.......

1. The date from which tax deducted at source (TDS) or tax collected at source will be done will be notified later.

2.  Following people are responsible for deducting tax-:

(a) a department or establishment of the Central 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 Central or a State Government on the recommendations of the Council.

So, not applicable for general traders.......

Dear sir ,

I hav equery we are eou unit my consern is we recved a rent invoice against RCM MY QUESTION WHETHER WE ARE PAU IGST OR CGST THE LANDLORD IS SAME STATE .

PLEASE REPLAY 

Unless the unit is located within SEZ area, CGST+ SGST will be applicable