Registration as Tax Deductor at Source
GST
Dated:- 8-6-2026
FAQs > Registration as Tax Deductor at Source<\/p>\n
1. Who needs to register under GST as a TDS?<\/p>\n
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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ting the registration application along with the prescribed documents?<\/p>\n 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.<\/p>\n 5. What is time limit for the Tax Official to process the registration application as TDS?<\/p>\n 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<\/p>\n 6. How can I track the status of the registration application?<\/p>\n Yes, you can track the status by using the Registration > Services > Track Application Status service from the GST Portal.<\/p>\n 7. What are the various status of the registration application filed?<\/p>\n Descrip<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a. Digital Signature Certificate (DSC)<\/p>\n 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.<\/p>\n 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<\/p>\n b. Electronic Signature (E-Sign)<\/p>\n Electronic Signature (E-Sign) is an online electronic signature service in India to facilitate an Aadhar older to digitally sign a document.<\/p>\n 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.<\/p>\n c. Elect<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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.<\/p>\n 14. What verification is done with Income tax database? What is to be done in case of error?<\/p>\n During Part A, your PAN details are validated. In case of any mismatch of data, you need to correct the data and proceed.<\/p>\n 15. What is My Saved applications?<\/p>\n 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.<\/p>\n 16. What is the time limit to fill the application? What happens to application after that?<\/p>\n In case the application form is not filled within 15 days, the application data gets purged.<\/p>\n 17. Wh<\/p>\n = = = = = = = =<\/p>\n
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