Registration of TDS Authorities under GST Act

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..... ioned subject, it is to inform you that TDS provisions of the GST Acts are likely to come into effect from 01.07.2018. As per the mandate in Section 51 of theOGST/CGST Act, the notified tax deducting authorities shall have to deduct SGST @ 1% and on every intra-state supply where the supply value exceeds ₹ 2.5 lakhs. In case of inter-state supply with supply value exceeding ₹ 2.5 lakhs .....

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..... ent with fifty-one percent or more participation by way of equity or control to carry out any function (b) Society established by the Central Government or State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860) (c) Public Sector Undertakings Accordingly, there is a need for identifying the prospective TDS Authorities located within your jurisdicti .....

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..... DS Authorities. The list of TDS authorities deducting tax at source under OVAT Act through WAMIS and a 2 nd list of the DDOs in the State are sent herewith for reference. These two lists will help you in identifying the prospective T DS authorities under the GST Acts under your jurisdiction. Some of the prospective TDS authorities such as PSUs and Local Authorities, etc. might have already been r .....

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