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of <h1>Section 51 of CGST Act: 1% Tax Deduction Mandate for Govt Contracts Over INR 2.5 Lakh; Refunds Under Section 54</h1> Section 51 of the Central Goods and Services Tax Act, 2017 mandates certain government departments, local authorities, and notified persons to deduct tax at a rate of 1% from payments to suppliers for contracts exceeding INR 2.5 lakh. This deduction is not applicable if the supplier's location and the place of supply differ from the recipient's registration state. Deducted tax must be paid to the government within ten days of the month's end. The deductee can claim credit for the deducted tax. Failure to pay the deducted tax incurs interest, and refunds for excess deductions are governed by Section 54.
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