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of <h1>Government Departments Must Deduct 1% Tax at Source for Payments Over 2.5 Lakh Under Section 51 of GST Act</h1> Under Section 51 of the West Bengal Goods and Services Tax Act, 2017, certain government departments, local authorities, and notified persons are required to deduct a 1% tax at source from payments exceeding 2,50,000 for taxable goods or services. This deduction excludes central, state, integrated tax, and cess. The deducted amount must be remitted to the government within ten days of the month's end. Deductors must provide a certificate to deductees, and failure to do so incurs a late fee. Deductees can claim credit for the deducted tax. Interest applies for non-payment, and refunds follow Section 54 provisions.
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