Tax Deduction at Source returns must be filed electronically, with supplier details and deductee certificate published on portal. Persons required to deduct tax at source under section 51 must file FORM GSTR-7 electronically through the Common Portal or a notified Facilitation Centre. Data from the filed return is made available to suppliers in Part C of FORM GSTR-2A and FORM GSTR-4A after the return's due date, and the deductee's certificate under sub section (3) of section 51 is produced electronically in FORM GSTR-7A based on the filed return.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax Deduction at Source returns must be filed electronically, with supplier details and deductee certificate published on portal.
Persons required to deduct tax at source under section 51 must file FORM GSTR-7 electronically through the Common Portal or a notified Facilitation Centre. Data from the filed return is made available to suppliers in Part C of FORM GSTR-2A and FORM GSTR-4A after the return's due date, and the deductee's certificate under sub section (3) of section 51 is produced electronically in FORM GSTR-7A based on the filed return.
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