As per the provisions of the section 51 of the KGST & CGST Act, 2017, the authorities liable to obtain registration under the GST Act, shall apply for registration on the GST common portal. Such tax deductors are mandated to deduct tax at prescribed rate on the value of supply under a contract which exceeds Rs. 2,50,000/- and further remit such deducted tax to the Government within the prescribed time in the form of returns under GSTR7.

Often, this TDS under GST is confused with TDS under Income Tax. It may be noted that TDS under GST Act is distinct and different from TDS under IT Act.

TDS under GST shall be operational from 1st October 2018.
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