CBIC vide Circular No. 76/50/2018-GST dated 31st December, 2018 clarified that taxable value for the purposes of GST shall include the TCS amount collected under the provisions of the Income Tax Act since the value to be paid to the supplier by the buyer is inclusive of the said TCS. Against this clarification present writ been filed and […]
TDS / TCS (Income Tax) - Information & Resource Bank