TDS Mechanism under GST | Registration, Deposit, Return
Reading Time: 4 minutesTDS Mechanism under GST, Under the GST regime, section 51 of the CGST Act, 2017 prescribes the authority and procedure for ‘Tax Deduction at Source’. The Government may order the following persons (the deductor) to deduct tax at source: (a) a department or establishment of the Central Government or State Government; or (b) local authority; or
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