GST provisions on TDS/TCS, reverse charge mechanism deferred till September
The revenue department has decided to keep in abeyance GST provisions relating to reverse charge mechanism, tax deducted at source (TDS) and tax collected at source (TCS)
for another three months till September-end. The GST Council in its meeting on March 10 had suspended the provision for deduction of TDS and collection of TCS, as well
as implementation of the reverse charge mechanism (RCM) till June 30. A senior revenue official said the GST Implementation Committee (GIC), headed by the Revenue
Secretary, has decided to keep in abeyance the TDS/TCS provision and GST by way of RCM by another three months.
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