Notification regarding TDS. - J.21011/1/2017-TAX/Vol-l/Part-l - Mizoram SGST

No.J.21011/1/2017-TAX/Vol-l/Part-l GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION Dated Aizawl, the 22 nd Oct., 2018. With the implementation of Tax Deduction at Source (TDS) with effect from 1 st October, 2018 and in order to check escapement of tax under Sub Section (1) of Section 22 of the MGST Act, 2017, all Head of Departments/DDOs are hereby instructed to demand either GST Registration Certificate or GSTIN from all unregistered Suppliers making ₹ 10.00 lakh and above worth of supply or not to issue supply/work order above ₹ 10.00 lakh to any unregistered person(s). Sd/- VANLAL CHHUANGA Commissioner Secretary to the Govt. of Mizoram, Taxation Department. Dated Aizawl, the 22nd Oct., 2018. Memo No. J.21011/1/2017-TAX/Vol-l/Part-l