Goods and Services Tax – GST Dated:- 27-11-2024 – News – Advisory for Reporting TDS Deducted by scrap Dealers in October 2024 Dated:- 27-11-2024 – As per Notification No. 25/2024-Central Tax, effective from 10.10.2024 , any registered person receiving supplies of metal scrap classified under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , from another registered person, is required to deduct TDS under Section 51 of the CGST Act, 2017 . 2.In this regard various tickets have been received on the issue that taxpayers are unable to report TDS deducted in the month October 2024 as they are not able to file return for the month of October 2024. This issue has occurred because while the taxpayers applied f
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