Who has to Deduct TDS in GST?

Last updated at April 16, 2024 by

Only following  Government Companies are Notified to Deduct TDS.

  1. an authority or a board or any other body, -
    • set up by an Act of Parliament or a State Legislature
    • established by any Government, with fifty-one percent or more participation by way of equity or control, to carry out any function  
  2.  society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860)

  3. public sector undertakings:
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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.