1. What is TDS?
Tax deducted at source (TDS) is one in all the ways that to gather tax supported sure percentages on the amount collectable by the receiver on goods/services. The collected tax could be a revenue for the government.
2. Who can be liable to deduct TDS under GST law?
A department or an establishment of the Central Government or State Government; or
Local authority; or
Governmental agencies; or
Such persons or category of persons as may be notified by the Government.
As per the most recent Notification dated 13th Sep 2018, the following entities also need to deduct
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