GST Amendment
Definition
A change to GST registration details or to previously filed return data. Core registration fields may need departmental approval, while invoice-level corrections are made through amendment tables in subsequent returns within prescribed time limits.
Related Terms in India GST
TDS Section 194C
The Indian income-tax provision requiring tax to be deducted at source on payments to contractors and sub-contractors for carrying out work, including supply of labour. Different rates apply to individuals/HUF and to other entities, and small single and annual aggregate payments are outside its scope.
TDS Section 194J
The provision for deducting tax at source on fees for professional or technical services, royalty and certain other payments in India. A lower rate typically applies to technical-service fees than to professional fees, subject to the prescribed threshold.
TDS Section 194H
The provision for deducting tax at source on commission or brokerage payments in India, other than insurance commission. A threshold applies below which no deduction is required.
TDS Section 194I
The provision for deducting tax at source on rent paid in India above a prescribed annual threshold. Separate rates apply to rent for plant and machinery and to rent for land, buildings or furniture.
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