Question

An invoice contains supply amount and CGST, SGST, cess, etc. For calculation of TDS to be deducted, the base amount will ________ GST and the TDS deducted has to be deposited by the deductor by ________.

A include; 7th of the following month
B exclude; 7th of the following month
C include; 10th of the following month
D exclude; 10th of the following month
E exclude; 20th of the following month
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