Cgst Act 2017: Updated, Free Access - Taxgyata

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CGST Act 2017 has been enacted to regulate levy and collection of tax on intra-state supplies. CGST act contains 174 sections in 21 chapters.

If the payee withdraws a sum of money at regular intervals, the payer will have to deduct TDS from the amount once the total sum withdrawn exceeds Rs 1 crore in a financial year. For example, if a person withdraws Rs 99 lakh in aggregate in the financial year and the next time, an amount of Rs 2,00,000 is withdrawn, the TDS liability is only on the excess amount of Rs 1,00,000.

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