TDS/TCS Provisions Under GST Soon The government has notified October 1 as the date for implementing the tax deducted at source (TDS) and tax collected at source (TCS) provisions under GST law. As per the Central GST (CGST) Act, the notified entities are required to collect TDS at 1 per cent on payments to goods … Continue reading TDS/TCS provisions under GST to come into effect from Oct 1