Importance of TDS and TCS under GST
These are the four questions that can explain the basic application of TDS as stated under GST law:
Q1. Who can deduct TDS under GST?
The people who are responsible for deducting tax are:
1) Central or State Government departments, or
2) regional authority, or
3) governmental agencies, or
4) The person who will be notified by the Central or State Government on the guidance of the Council.