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of <h1>1% TDS on supplier payments over Rs.2,50,000; exemption if supplier location and place of supply differ from recipient's registration</h1> The Government may require specified public authorities and notified persons (the deductor) to deduct 1% tax at source from payments to suppliers (the deductee) of taxable goods or services under a contract exceeding Rs. 2,50,000, excluding tax components shown on the invoice; no deduction applies where the supplier's location and place of supply lie in a State/UT different from the recipient's registration State/UT. Deducted amounts must be paid to the Government within ten days after month-end; a prescribed deduction certificate is issued, the deductee claims credit in the electronic cash ledger, interest applies for non-payment, defaults and refunds are governed by specified provisions.
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