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of <h1>Section 51: 1% Tax Deduction Mandate on Contracts Over 2.5 Lakh; Rules for Payment, Certificates, and Refunds</h1> Section 51 of the Rajasthan Goods and Services Tax Act, 2017, mandates certain government departments, local authorities, and notified persons to deduct tax at a rate of one percent from payments to suppliers of taxable goods or services if the contract value exceeds 2.5 lakh. Deductions are not required if the supplier's location and place of supply differ from the recipient's registration state. The deducted tax must be paid to the government within ten days post-month-end. Deductors must provide certificates to deductees, with penalties for delays. Deductees can claim credit for deducted tax, and interest applies for non-payment. Refunds for excess deductions follow Section 54, but not if credited to the deductee's ledger.
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