Here is the free study material on TDS and TCS under GST

GST TDS Provisions

FAQs on TDS under GST

Updated Ready Reckoner on TDS under GST released by CBIC on 27.12.2018

GST TDS Accounting Entries in Supplier Books

When TDS is to be deducted Under GST : Situations

How to Accept GST TDS deducted by Deductee

when GST TDS will not be deducted : List of situations

What will happen if GST TDS return not filed on Time

Learning Material for TDS Deductors under GST (Part 1 – Registration & Payment)

Learning Material for TDS Deductors under GST (Part 2 – Returns Filing)

How to register as TDS Deductors in GST

GST TDS SOP released by CBIC : Download

[Video] who is required to deduct GST TDS : GST News 495

How to get GST TDS Refund

Attention all DDO’S : TDS under GST w.e.f 01.10.2018 : Circular

Applicability of GST TDS on Inter State Supply ?

Separate GST registration for tax deductor required

Notification No 50/2018 Central Tax : TDS provision of Section 51 of CGST act enforced from 01.10.2018

GST TDS and TCS Provisions Suspended till 30.09.2018 : CBIC Press Release

GST TDS if Payment made by PSU (Public sector Undertaking)

On what value TDS needs to be deducted under GST Act 2017

GST TDS Mechanism – Analysis

FAQ on GST Registration as Tax Deductor on GST Potal

GST Registration as Tax Deductor on GST Potal- GSTN User Manual

Should GST TDS be deducted if supplier is under exemption / Composition

Treatment of TDS deducted under GST for payment of Output Tax

TDS Provisions under GST

How to Charge TDS under Income Tax on GST Portion of Tax Invoice

GST Registration as Tax Deductor or collector FAQ’s

GST – TDS / TCS Provisions postponed under CGST / SGST Act 2017

GST TDS Circulars

Circular No 76/50/2018 GST Dated 31st December 2018 : GST TDS on Authority or a board or any other body : CBIC Clarify

CIRCULAR NO 6173/CT :Odisha GST: Registration of TDS Authorities

CBEC Circular No 65/39/2018-DOR : Guidelines for TDS by DDO under GST

GST TCS Provisions

FAQ on TCS under GST

Circular No 74/48/2018 GST Dated 5th November, 2018 clarifying collection of tax at source by Tea Board of India.

GST TCS FAQs by CBIC released : Download

Notification No 52/2018 Central Tax : E commerce operator to collect TCS for intra state Supplies

Notification No 02/2018 Integrated Tax : E commerce operator to collect 1% TCS under GST

Notification No 51/2018 Central Tax : TCS provision of Section 52 of CGST Act enforced from 01.10.18

FAQ on GST Registration as Tax Collector on GST Potal

GST Registration as Tax Collector on  GST Potal- GSTN User Manual

GST TCS Mechanism – Analysis

GST TDS Return

GSTR 7 Due Dates : GST TDS Returns Due Dates

How to claim GST TDS /TCS Credit on GST Portal by GSTN

How to file GST TDS return GSTR-7 FAQs and User Manual

How to file GST TDS Return GSTR 7 in Hindi : Explained by GSTN [ Video]

GSTR7 Offline Utility : Download

FAQs on GSTR 7 Offline Utility ( GST TDS Return )

GST TDS Certificate

GSTR 7A : GST TDS Certificate : FAQs and User Manual

GST TCS Return

GSTR 8 Due Dates : GST TCS Returns Due Dates

GSTR 8 : GST TCS Return : FAQs and User Manual

GSTR8 Offline Utility : Download : GST TCS return

GSTR 8 Offline Utility FAQs : GST TCS Return

How to file GST TCS Return : GSTR 8 : Explained by GSTN

Video Lectures on TDS / TCS under GST

TCS under GST 

How to get GST TDS Refund

GST TDS FAQs : GST News 513

when GST TDS will not be deducted : List of situations

How to View and Download GST TDS Certificate

 Penalty for not issuing GST TDS Certificates : GST News 495

Penalty for not deducting GST TDS : GST News 495

 How to Check & Approve GST TDS and TCS credit

How to file GST TDS Return GSTR 7 in Hindi : Explained by GSTN [ Video]

How to File GST TDS Return GSTR 7

 TDS Authorities Registration on GST portal ? GST News Part 276

GST TDS Provisions : Detailed Analysis in Hindi by GSTN

TDS on payments under GST 

Relevant Sections of GST Act on TDS / TCS

Relevant provisions on TDS/ TCS are covered in  CHAPTER X  PAYMENT OF TAX of CGST Act 2017

Section 51. Tax deduction at source.
Section 52. Collection of tax at source.

Relevant Rules of CGST on TDS / TCS under GST

Relevant provisions on TDS/ TCS registration are covered in  CHAPTER III REGISTRATION  of CGST Rules 2017

Rule – 12 Grant of registration to persons required to deduct tax at source or to collect tax at source

Relevant provisions on TDS/TCS return are covered in CHAPTER VIII  RETURNS of CGST Rules 2017

Relevant Forms on TDS /TCS under GST

GST REG 8 Download ; Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source

GST REG 7 ; Download -Registration as Tax Deductor at source or Tax Collector at source

Relevant Return  for TDS /TCS under GST

GSTR -7 Return for Tax Deduction at Source

GSTR-8 Statement for Tax Collection at Source

Relevant Certificate for TDS /TCS under GST

GSTR -7A Tax Deduction at Source Certificate

Relevant Notification on TDS /TCS under GST

Exemption on supplies to TDS deductor by a supplier  CGST Act ; Notification No 9/2017 Central Tax (Rate) Dated 28th June 2017

Exempting supplies under UTGST Act to TDS deductor by supplier -Notification No. 9/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

No TDS under West Bengal GST Act TRADE CIRCULAR NO 05/2017

No TDS under GST to be deducted on Work Contract : Rajasthan Govt

Relevant Judgments

GST TDS on Work for Municipal Corporation : Rajasthan AAR clarify

Relevant Study Material on TDS /TCS under GST before GST Act

TDS Provisions under Model GST Law : Analysis

Topic wise Commentary on GST Act of India