TDS and TCS provisions under GST law to be implemented from Oct 1: Govt
The government has notified October 1 as the date for implementing the tax deducted at source (TDS) and tax collected at source (TCS) provisions under GST law.
As per the Central GST (CGST) Act, the notified entities are required to collect TDS at 1 per cent on payments to goods or services suppliers in excess of Rs 250
thousand. Also, states will levy 1 per cent TDS under state laws. E-commerce companies will now be required to collect up to 1 per cent TCS while making any payment
to suppliers under the Goods and Services Tax (GST). States too can levy up to 1 per cent TCS under State GST (SGST) law.
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