Tax Deducted at Source which is most commonly known as TDS is the system through which certain percentage of tax is collected at the source of the income. Certain Government Department, Local Authorities, Agencies and Public Sector Undertaking are required to deduct GST TDS. TDS acts as a powerful tool towards reduction of tax evasion. In this article, we would try to understand the concept of GST TDS as provided under GST law. Section 51 of the CGST Act, 2017, contains the provisions of Tax Deducted at Source (TDS) under GST. As per the said provisions, following list of persons are liable to deduct tax at source under GST;
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