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Understand what is ‘ Other Territory ‘ under GST Regime

Other Territory_gst

As per the sub section 81 of section 2 of CGST Act 2017, the term ” Other Territory ” is defined as ” Other territory ” includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of...

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Glimpse of TDS Provision under the GST

The salient features of provisions relating to TDS Provision under the GST are elaborate as follows:- Section 51 of the CGST ACT,2017 empowers the Central Government or any State Government to need any Government department, Local Authority, Government agencies or notified category of persons to...

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