Which members fall under the ambit of TDS on GST?

As mentioned in NFS OC 311 TDS on GST is applicable to a few entities as mentioned below in Notification No. 50/2018 – Central Tax dated 13th September, 2018 read with sub-section (1)of section 51 of the CGST Act as a Tax deductor.

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What is the rate at which TDS on GST is charged?
TDS on GST is calculated at 2% on the fee amount.
Where are TDS on GST reports available in the NPCI GST portal?
TDS on GST reports are available in NPCI GST portal -> NPCI GST TDS folder.
Where are TDS on GST debited/credited reports available in the NPCI GSTOne Portal?
Reports for debits/credits for TDS on GST are available in the NPCI GST One portal>Product>TDS Reports>As per Bank.
How to obtain access to the GST portal?
1 - IP Whitelisting through C-Flow portal and refer attached user guide. 2 - Raise admin credential request in CRM ( 4 digit bank code & User id)
Where do Payer members receive invoices in the NPCI GSTOne portal?
Payer members will receive invoices in the NPCI GST portal > Product>Invoices>Invoice Pending for signature.

Which members fall under the ambit of TDS on GST?

Which members fall under the ambit of TDS on GST?

Related Articles

What is the rate at which TDS on GST is charged?

Where are TDS on GST reports available in the NPCI GST portal?

Where are TDS on GST debited/credited reports available in the NPCI GSTOne Portal?

How to obtain access to the GST portal?

Where do Payer members receive invoices in the NPCI GSTOne portal?