Advisory for Reporting TDS Deducted by scrap Dealers in October 2024
GST
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
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