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of <h1>Section 51 of Bihar GST Act: 1% Tax Deduction on Payments Over 2.5 Lakh; Penalties for Non-compliance</h1> Section 51 of the Bihar 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 of taxable goods or services when the contract value exceeds 2.5 lakh. No deduction is 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 of the month's end. Deductors must issue certificates to deductees, and any failure to do so incurs penalties. Deductees can claim credit for the deducted tax. Refunds for excess deductions follow section 54, with no refund to deductors if credited to the deductee's ledger.
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