new delhi the government has extended the due date of filing tax deducted at source tds returns under gst laws for the octoberdecember period till january 31 2019the tds provisions under the goods and services tax gst were brought into effect from october 1 2018according to the central gst cgst act the notified entities are required to collect tds at 1 per cent on payments to goods or services suppliers in excess of rs 25 lakh also states levy 1 per cent tds under state lawsthe finance ministry through a notification extended the due date for filing tds returns under gst for the octoberdecember 2018 period till january 31 2019pwc india partner and leader indirect tax pratik jain said issues were being faced on gst portal as regards acceptance of tax deducted by the deductor for claiming credit benefit by the deductee and generation of tds certificateseven after following the steps tds certificates were not getting generated in certain cases leading to disputes between deductor and deductee jain saidhe said the government should consider all such challenges being faced in the entire workflow of tds return filings and make necessary changes on the gst portal