A tax payer who is required to deduct TDS as per Notification No.50/2018-CT, dated 13.09.2018 as amended by 25/2024-CT, dt. 09.10.2024 from 10.10.2024 has not taken registration as TDS deductor from 10.10.2024, but took registration in February, 2025 and discharged TDS liability from February, 2025 onwards. But, for the period from 10.10.2024 to January, 2025, he already paid the consideration payable to the suppliers. Now, is he required to pay the TDS involved on the supplies made from 10.10.2024 to January, 2025 or not. please analyse and clarify the issue.
