Can a business be exempted from TDS Deduction if refundable excess difference is submitted beforehand?
Last updated: 18 August 2021
Court :
KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT
Brief :
Does KAMCO come under bodies eligible to deduct TDS as per Section 51 of the CGST Act? If yes, since when can the TDS be deducted?
Citation :
KER/98/2021
KERALA AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES DEPARTMENT TAX, TAX TOWER,
OF :Shri. KARAMANA, THIRUVANANTHAPURAM — 695002
BEFORE THE AUTHORITY Sivaprasad S, IRS& : Shri. Senil A K Rajan
Please find attached the enclosed file for the full judgement
Poojitha Raam Vinay 
Published in GST
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