Can the TDS liability under GST be fixed with retrospective effect?
By: – Surender Gupta
Goods and Services Tax – GST
Dated:- 23-11-2017
As per Section 51 of THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Government may mandate the specified category of agencies or persons (as the deductor) who shall be liable to deduct tax @1% on payment made to contractors.
As per Section 1(3) of the Act, Government has power to appoint different dates for different provisions.
Counter provisions (may be termed as replica) to the above provisions appear in the respective state GST acts.
I failed to find any provision which bestows the government to bring the provisions of the act with retrospect effect. It is difficult to deduct the TDS
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been issued in many states with retrospective effect. In the list given below, you may find the latest notification by the State of Uttarakhand which was issued as on 10-11-2017.
We tried to compile the notifications issued by the various governments with this subject and able to get notifications from 23 states. Out of 23 states, only 8 State Governments have issued notification as on 18-9-2017 or before.
If the notifications issued by the State Governments and Central Governments continue to be issued in same scale and speed, i.e. absence of synchronization, both the Government as well as the taxpayers will be looser. Courts will be flooded with the undesired cases and the consultants and legal professional will get more opportunity in
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6.
Gujarat
33/2017-State Tax
15-09-2017
18-9-2017
7.
HARYANA
No: 84/ST-2.
22-09-2017
18-9-2017
Retrospective
8.
Himachal Pradesh
33/2017-State Tax
09-10-2017
18-9-2017
Retrospective
9.
Jharkhand
S.O. No. 90
04-10-2017
18-9-2017
Retrospective
10.
Karnataka
No. FD 47 CSL 2017 – 07/2017
15-09-2017
18-9-2017
11.
Madhya Pradesh
No. FA-3-63/2017-1-V-(104)
18-09-2017
18-9-2017
12.
Maharashtra
33/2017-State Tax
21-09-2017
18-9-2017
Retrospective
13.
Meghalaya
No. ERTS(T) 65/2017/187 (duplicate)
(No. ERTS(T) 65/2017/Pt/026)
09-11-2017
01-11-2017
18-9-2017
Retrospective
14.
Nagaland
No. FIN/REV-3/GST/1/08 (Pt-1)/473
27-09-2017
18-9-2017
Retrospective
15.
Orissa
No. S.R.O. No. 410/2017
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