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# GST Changes Applicable From 01.01.2021: Provisions Related to TDS Certificate Omitted - (29 Dec 2020)

GOODS AND SERVICES TAX

Finance Act, 2020 has omitted the provisions related to the procedural part contained in Section 51 of the Central Goods and Services Tax Act, 2017 dealing with the issuance of the TDS certificate and the consequences on certain failures. The same is now to be dealt by way of a delegated legislation.

Tags : FINANCE ACT   2020   CENTRAL GOODS AND SERVICES ACT   2017   TDS CERTIFICATE  

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