{"id":8122,"date":"2017-10-06T00:00:00","date_gmt":"2017-10-05T18:30:00","guid":{"rendered":""},"modified":"2017-10-06T00:00:00","modified_gmt":"2017-10-05T18:30:00","slug":"registration-of-tax-deductor-at-source-under-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=8122","title":{"rendered":"Registration of Tax Deductor at Source under GST"},"content":{"rendered":"<p>Registration of Tax Deductor at Source under GST<br \/>F.12(5)FD\/Tax\/2017 Dated:- 6-10-2017 Rajasthan SGST<br \/>GST &#8211; States<br \/>GOVERNMENT OF RAJASTHAN<br \/>\nFINANCE (TAX) DEPARTMENT<br \/>\nNo. F.12(5)FD\/Tax\/2017<br \/>\nJaipur Dated : 06-10-2017<br \/>\nAll Additional Chief Secretaries\/Principal Secretaries\/ Secretaries,<br \/>\nAll Head of Departments,<br \/>\nRajasthan<br \/>\nSubject &#8211; Registration of Tax Deductor at Source under GST<br \/>\nProvision related to Tax Deduction et Source (TDS) has been enumerated in Section 51 of RGST Act &#038; CGST Act and Section 20 of the IGST Act It is provided that TDS shall be done by a department or establishment of the Central Government or State Government, or Local Authority, or Governmental Agencies or such Persons or Categories of person as may be notifi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=56214\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nIt is also provided that the said persons shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendation of the Council, by the State Government.<br \/>\nAt present, provisions only relating to the registration under GST are in force and the functionality for registration of Tax Deductors under GST has been made operational on the GST Common Portal (www.gst.gov.in). It is provided that a person required to deduct tax under GST may apply for registration under GST on the basis of Tax Deduction and Collection Account Number (TAN) issued under the Income Tax Act, 1961. However, it would be pertinent to note that the actual<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=56214\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Registration of Tax Deductor at Source under GSTF.12(5)FD\/Tax\/2017 Dated:- 6-10-2017 Rajasthan SGSTGST &#8211; StatesGOVERNMENT OF RAJASTHAN FINANCE (TAX) DEPARTMENT No. F.12(5)FD\/Tax\/2017 Jaipur Dated : 06-10-2017 All Additional Chief Secretaries\/Principal Secretaries\/ Secretaries, All Head of Departments, Rajasthan Subject &#8211; Registration of Tax Deductor at Source under GST Provision related to Tax Deduction et Source (TDS) has &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=8122\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Registration of Tax Deductor at Source under GST&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8122","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8122","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8122"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8122\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}