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Postponement of provisions relating to TDS & TCS under GST

Government has deferred implementation of provisions relating to TDS (Tax Deduction at Source) and TCS (Tax Collection at Source). Meaning thereby the liability to deduct TDS or TCS u/s 51 or  52 of CGST Act, 2017  respectively will not arise immediately from the appointed day. Hence, persons supplying goods or services through E-commerce operator would not be required to obtain registration immediately, unless they are so liable to register as per Sec: 22 or any other category specified Sec: 24 of CGST Act, 2017.

 

Click here to view Press release Postponement of provision relating to TDS (Section 51) and TCS ( Section 52) of the CGST _ SGST Act 2017