02-November-2026
Taxation
 
TDS Registration Advisory for Dealers in Scrap and Other Notified Goods
02-Nov-2026

The Government, vide Notification No. 25/2024-Central Tax dated 9 October 2024, had introduced TDS compliance requirements under Section 51 of the CGST Act, 2017, for businesses dealing in metal scrap. Accordingly, GSTN had earlier issued an advisory Dated:22.10.2024 regarding TDS registration.

News Source:- https://www.gst.gov.in/newsandupdates/read/684