Goods and Services Tax

TDS PPT by GSTN
GST
Dated:- 8-6-2026

TDS PPT by GSTN

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Document 1
News – Press release – PIB

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Registration as Tax Deductor at Source
GST
Dated:- 8-6-2026

FAQs > Registration as Tax Deductor at Source

1. Who needs to register under GST as a TDS?

TDS stands for Tax Deducted at Source (TDS). All Department or establishment of Centre / State Government, Local Authority, Government Agencies & Persons or category of persons notified by Central / State Government Governments, making contractual payments in excess of INR 2.5 Lakhs to suppliers need to register as a TDS under GST. In the GST regime, while making such a payment in excess of INR 2.5 Lakhs, the concerned Department or establishment of Centre / State Government, Local Authority, Government Agencies & Persons or category of persons notified by Central / State Government Governments needs to deduct 1% under CGST Act and 1% under SGST Act; In case of inter-state transactions, 2% (under IGST Act) of the total payable amount and remit it into the appropriate GST account. Credit of such GST payments will be giv

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ting the registration application along with the prescribed documents?

No, Your registration application will be processed and approved by the relevant Tax Officer, only then will you be issued the registration certificate and GSTIN.

5. What is time limit for the Tax Official to process the registration application as TDS?

Tax Official needs to process the registration application as TDS within 3 working days on first time receipt of the application. In case of receipt of the queries, taxpayer needs to respond to the notice for seeking clarifications within 7 working days. Once the taxpayer has responded to the queries, Tax official needs to process the registration application as TDS within 7 working days

6. How can I track the status of the registration application?

Yes, you can track the status by using the Registration > Services > Track Application Status service from the GST Portal.

7. What are the various status of the registration application filed?

Descrip

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a. Digital Signature Certificate (DSC)

Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one's identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issues by authorized Certifying Authorities. The GST Portal accepts only PAN based Class II and III DSC.

To obtain a DSC, please contact any one of the authorised DSC-issuing Certifying Authorities: http://www.cca.gov.in/cca/? q=licensed_ca.html

b. Electronic Signature (E-Sign)

Electronic Signature (E-Sign) is an online electronic signature service in India to facilitate an Aadhar older to digitally sign a document.

A One Time Password (OTP) will be sent to mobile phone number that is registered with Aadhar at the time of digitally signing documents at the GST Portal.

c. Elect

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ails viz, email address, mobile number and PAN/ TAN. Once the TRN is generated, same can be used to login to temporary dashboard, access, fill and submit Part B of the application form. Since TRN is valid for 15 days, so you need to submit your saved application within 15 days.

14. What verification is done with Income tax database? What is to be done in case of error?

During Part A, your PAN details are validated. In case of any mismatch of data, you need to correct the data and proceed.

15. What is My Saved applications?

Any/ All applications you have initiated and are in various stages of completion but have not yet been submitted are saved applications. These application will be available for updation and submission up to 15 days from the creation of TRN on the GST Portal.

16. What is the time limit to fill the application? What happens to application after that?

In case the application form is not filled within 15 days, the application data gets purged.

17. Wh

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unicipal Khata copy – 100 KB

Electricity bill copy – 100 KB

Rent/ Lease agreement – 2 MB

Consent Letter – 100 KB

Rent receipt with NOC (In case of no/expired agreement) – 1 MB

Legal ownership document – 1 MB

Leased:

Rent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement) AND

Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

JPG, PDF

Rented:

Rent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement) AND

Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

JPG, PDF

Consent:

Consent letter AND

Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

JPG, PDF

Shared:

Consent letter AND

Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document

JPG, PDF

Others:

Legal ownership document

JPG, PDF

 

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STANDARD OPERATING PROCEDURE (SOP) ON TDS
GST
Dated:- 8-6-2026

STANDARD OPERATING PROCEDURE (SOP) ON TDS

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Bona fide purchaser's input tax credit survives supplier tax default, with action reserved against the supplier.
Case-Laws
GST
Input tax credit cannot be denied to a bona fide purchasing dealer who transacted with a registered supplier and complied with statutory requirements merely because the supplier failed to deposit the tax collected from the purchaser. The proper remedy is to proceed against the defaulting supplier, not to shift the burden onto the purchaser by way of vicarious liability. The demand and appellate orders were set aside because the controversy was covered by binding precedent, but the Department retained liberty to act in accordance with law if material shows the transactions were collusive or not bona fide.
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Prior notice before coercive action is a limited safeguard in investigation, not blanket anticipatory bail protection.
Case-Laws
GST
In an economic-offence investigation, the HC treated a seven-day prior notice requirement before coercive action as a limited safeguard, not anticipatory bail or blanket protection from arrest. Because the matter was still at the summons stage and no proposal for prior approval to arrest had been moved, the Court held that investigation could continue and the respondents had to join as called. The Department remained free to proceed in accordance with law if they did not cooperate. The challenge to the notice direction failed and the petitions were dismissed.
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Input tax credit cannot be denied to bona fide purchasers when supplier default is the only grievance, subject to bona fides.
Case-Laws
GST
Input tax credit cannot be denied to a bona fide purchasing dealer merely because the supplier failed to deposit the tax collected from the buyer; the Department's remedy lies against the defaulting supplier, not against the purchaser. That protection, however, does not extend to sham, collusive, or otherwise non-bona fide transactions, and the authorities may proceed where material shows such infirmity. Applying the Division Bench ruling already accepted by both sides, the Court set aside the impugned demand order and allowed the writ petition, while preserving liberty to act in accordance with law if the transactions are shown to be collusive or lacking bona fides.
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GST registration cancellation requires Form GST REG-31 and 30-day opportunity before adverse action for bank-account non-compliance
Case-Laws
GST
Cancellation of GST registration for non-furnishing of bank account details must follow the prescribed statutory route under Rule 10A and Rule 21A(2A)(b), including suspension and notice in Form GST REG-31 with a thirty-day opportunity to explain. A notice issued in Form GST REG-17, allowing only seven working days and not properly fixing the date and place of appearance, was held to violate the mandatory procedure and principles of natural justice. Because the cancellation order was passed before expiry of thirty days, both the notice and cancellation were set aside and registration was directed to be restored, without affecting tax liability or other statutory obligations.
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Bail in GST input tax credit cases: documentary evidence, completed investigation and no flight risk justified release on conditions.
Case-Laws
GST
In a GST prosecution for alleged wrongful availment of input tax credit, the HC held that pre-trial detention is not punitive and that bail turns on securing the accused's presence, not on custody for its own sake. The prosecution case rested largely on documentary and electronic material; investigation was complete; the complaint had been filed; the offence was triable by a Magistrate with a maximum sentence of five years; and no material showed any real risk of tampering, intimidation, absconding or obstruction of trial. Relying on the presumption of innocence and the principle that bail is the rule, the applicant was enlarged on bail subject to conditions.
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Tax liability of deceased proprietor survives against legal representatives, but only with hearing and speaking order
Case-Laws
GST
Tax liability of a deceased sole proprietor may be enforced against the legal representatives to the extent of the estate, and death does not extinguish liability for tax, interest or penalty. The operative safeguard is that any adverse determination must be made only after personal hearing and by a reasoned, speaking order. A demand raised in the name of the deceased without hearing the legal representatives is not sustainable. The source also notes that another challenge was not pressed and was left open.
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Input tax credit requires proof of actual receipt; penalty challenge failed and statutory appeal remained open.
Case-Laws
GST
Challenge to a GST penalty failed because the show cause notice alleged non-production of proof for inward supplies and supporting documents, and the HC treated matching documents, weighment slips and RFID particulars as material to establish actual receipt of goods and valid input tax credit. It held that input tax credit is provisional and may be denied where the assessee cannot prove receipt of goods or satisfy the statutory conditions for availment. On that basis, the objection that the order travelled beyond the notice or breached Section 75(7) was rejected, the writ was dismissed, and liberty was given to pursue the statutory appeal.
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GST portal fairness requires an online facility for supplementary replies where proceedings are conducted through the Common Portal.
Case-Laws
GST
GST portal-based adjudication is intended to operate primarily through the Common Portal, so a noticee should not be required to adopt a hybrid process by filing supplementary replies only offline during personal hearing. The text states that where a further reply was attempted but blocked by portal limitations, the absence of that material from the record created a procedural defect and raised natural justice concerns. It further notes that the authority should have a request-based facility for online filing of additional replies, subject to control, and that the matter was therefore sent back for fresh consideration rather than leaving the party to the appellate route.
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Anti-profiteering scope and remedies: wider inquiry upheld, proceedings survived omitted rules, but interest and penalty were excluded
Case-Laws
GST
Anti-profiteering proceedings may extend beyond the original complaint where the DGAP report warrants reconsideration, and Rule 133(4) supports further inquiry into wider products; the objection to jurisdiction was rejected. Omission of the rules constituting the former authority did not extinguish pending proceedings or prior orders, since the statutory anti-profiteering scheme continued through successor forums. The prescribed decision timeline was held directory, so delay did not bar the matter. The supplier was found to have failed to pass on a GST rate reduction by commensurate price reduction, and benefit had to reach each recipient. Interest and penalty were not imposed for the pre-amendment period because those provisions were introduced later.
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GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.
Case-Laws
GST
In a GST prosecution alleging fraudulent availing of input tax credit through invoices without actual supply, arrest must rest on recorded reasons to believe supported by material, not suspicion alone, and cannot be used to compel tax payment. The note also reiterates the presumption of innocence in criminal law. It records that where custody has continued for months, the case is largely documentary and electronic, trial is unlikely to finish soon, and there is no material of tampering, witness pressure, or non-cooperation, continued incarceration is unnecessary and bail may be granted on conditions.
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GST registration restoration after cancellation for non-filing can be sought by filing pending returns and paying dues
Case-Laws
GST
GST registration cancelled for non-filing of returns may be restored where the registered person furnishes all pending returns and pays the tax dues with applicable interest, penalty and late fee, because the proper officer can consider dropping proceedings under the proviso to Rule 22(4). The text notes that the High Court treated the matter as covered by an earlier coordinate Bench decision and allowed the assessee to approach the authority for restoration in accordance with law. It also records a direction that the limitation period for assessment proceedings would run from the date of the order, except for FY 2024-25, which would be governed separately.
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GST demand based on FORM 26AS fails when sale deeds show a prima facie sale of immovable property.
Case-Laws
GST
Demand under GST based solely on FORM 26AS entries could not be sustained where the sale deeds, if examined, indicated a prima facie sale of immovable property outside the GST levy. The HC found that the assessment proceeded on an assumed failure to produce the deeds, but once the copies of the sale deeds and corresponding FORM 26AS were considered, the underlying transaction required proper scrutiny. The impugned orders were quashed and the matter was remitted for fresh adjudication after notice.
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Defective arrest memo and unlawful transit remand vitiate detention, while reasons to believe need not be served.
Case-Laws
GST
Defective arrest memo, non-disclosure of the place of arrest, and absence of lawful transit remand are treated as vitiating detention; the remand order is described as having been passed without application of mind. The discussion also says non-supply of “reasons to believe” did not invalidate the arrest, because those reasons are for judicial scrutiny rather than communication to the arrestee.
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GST arrest safeguards and mechanical remand: clubbing unrelated allegations and non-supply of arrest grounds made custody illegal.
Case-Laws
GST
Clubbing alleged clandestine removal with undervaluation for GST arrest was held unsustainable because the court found no legal justification for treating the two allegations as the same offence, and noted that undervaluation required separate statutory determination; on that basis, the arrest and remand lost their foundation. It also found non-compliance with mandatory arrest safeguards, including failure to supply grounds of arrest in the prescribed manner, inadequate intimation to a relative or friend, omission of the place of arrest, and a mechanical remand order that ignored the accused's objections and the applicable law. The detention, arrest, remand and custody were therefore held illegal, and the proceedings were quashed with liberty to proceed afresh in accordance with law.
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GST assessments on seigniorage fees were remitted for fresh adjudication, with taxability left open pending final ruling.
Case-Laws
GST
GST assessment orders concerning short payment of tax and alleged non-payment on seigniorage fees under reverse charge mechanism were remitted for fresh adjudication. On the short-reported turnover issue, the impugned orders were treated as an addendum to the show cause notices, and the taxpayer was required to deposit 25% of the disputed tax and file separate replies with supporting documents before fresh merits-based orders were passed. On the seigniorage-fee issue, substantive taxability was not decided; instead, the matter was deferred, a 10% deposit and replies were required, and separate orders were directed only after the Supreme Court resolves the reverse charge taxability question, leaving that controversy open.
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Reasoned GST adjudication requires consideration of the reply and proper notice before confirming demand in writing
Case-Laws
GST
A GST assessment confirming a proposed demand was set aside where the adjudication was non-reasoned and did not meaningfully deal with the assessee's reply. Although the reply had been received and acknowledged, the order merely said it was not in order and that records were not produced, without a proper discussion of the objections; the assessment was quashed and remitted for fresh decision on merits. The text also notes that calling the assessee for personal hearing before requiring a reply was procedurally improper, and due notice and proper process were directed before any final order.
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Natural justice breach in transitional credit rejection leads to quashing and remand for fresh hearing
Case-Laws
GST
Transitional input tax credit rejection was set aside because the order was passed before expiry of the time given to reply to the show cause notice, depriving the taxpayer of an effective opportunity to place its explanation and supporting documents. The HC treated this as a clear breach of natural justice rather than a ruling on entitlement to the credit. The impugned order was quashed and the matter remitted for fresh consideration on merits after receipt of the reply and after affording a hearing.
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Post-GST real estate anti-profiteering: no commensurate price reduction where the project and buyer transaction were entirely after GST.
Case-Laws
GST
In a post-GST real estate project, the Tribunal accepted the DGAP report and rejected the anti-profiteering objection because the flat booking, construction agreement, sale deed, and full payment all occurred in the GST era, while the building permit and RERA registration were also obtained after GST began. Applying the principle that no comparative pre-GST to post-GST input tax credit benefit arises where the entire project activity and buyer transaction are post-GST, it found no basis for commensurate price reduction under Section 171 and no profiteering. The Tribunal also rejected the claim to a 1% affordable housing rate, holding that the concessional rate applied only from 01.04.2019 and did not assist a transaction completed earlier.
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Intermediary services test failed for group procurement hub, making the services taxable import and defeating refund claims.
Case-Laws
GST
Core procurement services rendered by a foreign group procurement hub to an Indian entity were held not to be intermediary services, because the arrangement satisfied neither the statutory two-supply character of an intermediary nor a mere facilitation role. The Tribunal treated the foreign entity as an independent contractor acting on its own account under a principal-to-principal arrangement, so the services were an import of services with place of supply in India and were taxable there, defeating the refund claim. It also held that a refund application under the GST refund framework cannot be rejected solely as an afterthought merely because tax was first paid and non-taxability was later asserted.
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Condonation of delay in statutory appeal upheld where the writ remedy was pursued bona fide and delay was otherwise uncondonable.
Case-Laws
GST
The HC followed its earlier decision in an identical matter and held that delay in filing the statutory appeal could be condoned where the appellate authority had no power to condone delay and the writ remedy was pursued bona fide. The writ petition was allowed on the same terms as in Shobhalal, the original and appellate orders were quashed, and the appellate authority was directed to hear and decide the already filed appeal on merits in accordance with law, subject to compliance with the statutory deposit and other dues directed by the Court.
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Natural justice requires alternative service of GST notice after cancellation of registration; order quashed for invalid notice.
Case-Laws
GST
Where GST registration had already been cancelled, the assessee was not required to keep monitoring the GST portal for service of a show cause notice under Section 73. The Court held that, in such circumstances, notice had to be served through alternative modes; failure to do so amounted to breach of natural justice, so the impugned order was quashed, with liberty to the department to issue a proper notice and proceed in accordance with law.
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Writ petition not entertained where an efficacious CGST Appellate Tribunal remedy remained available and could address the same grounds.
Case-Laws
GST
The HC declined to entertain the writ petition because an effective statutory appeal remedy before the CGST Appellate Tribunal was available. It noted that the Tribunal under Section 112 of the CGST Act had started functioning and that, under the notified extension, appeals against orders communicated before 01.04.2026 could be filed up to 30.06.2026. As the impugned order-in-appeal fell within that category, the petitioner could raise the same grounds before the Tribunal. The petitioner was relegated to the appellate remedy with liberty to file the appeal within the extended period.
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