The Institute of Chartered Accountants of India (“ICAI”) released the Handbook on Tax Deducted at Source (“TDS”) Provisions under Goods and Services Tax (“GST”), (October 2023).
The Handbook can be accessed at: https://d23z1tp9il9etb.cloudfront.net/download/pdf23/Handbook%20on%20TDS%20Provisions%20under%20GST%20-%20%2830.10.2023%29.pdf