As per the provisions of the GST Act, the following persons are required to deduct TDS under GST:
- A department or establishment of the Central or State Government, or local authority.
- An authority or a board or any other body, which has been set up by an Act of Parliament or State Legislature or established by any Government.
- Public sector undertakings (PSUs) or Government companies.
- Any person who is registered under GST as an e-commerce operator or an aggregator.
In other words, any person who is making a payment to a supplier for goods or services which are subject to TDS, and falls under the above categories, will be required to deduct TDS under GST.
