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of <h1>Section 51: Tax Deduction Rules for Government Contracts Over 250,000; Penalties for Late Payment and Non-compliance.</h1> The Puducherry Goods and Services Tax Act, 2017, Section 51 mandates certain government departments, local authorities, and notified persons to deduct tax at a rate of 1% from payments to suppliers when the contract value exceeds 250,000. No deduction is required if the supplier and supply location differ from the recipient's registration state. Deducted tax must be paid to the government within ten days of the month's end. Deductors must issue a certificate to deductees within five days, or face penalties. Deductees can claim credit for deducted tax, and any failure to pay the deducted tax incurs interest. Refunds for excess deductions are processed per Section 54, with no refunds to deductors if credited to deductees' ledgers.
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