Tax deduction at source requires government entities to withhold GST from supplier payments, remit promptly and issue certificates. Tax deduction at source is mandated on payments by specified government entities and notified persons when contract value for taxable supplies exceeds two lakh and fifty thousand rupees; the deductor must withhold tax (value excluding listed taxes), remit it within ten days after the month end, and issue a prescribed certificate to the deductee. Late certificate issuance attracts a daily fee; nonremittance draws interest and default determination under sections 73/74. Deductees claim credit in the electronic cash ledger; refunds for excess or erroneous deduction follow section 54 subject to non refund once credited to the deductee's ledger.
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 requires government entities to withhold GST from supplier payments, remit promptly and issue certificates.
Tax deduction at source is mandated on payments by specified government entities and notified persons when contract value for taxable supplies exceeds two lakh and fifty thousand rupees; the deductor must withhold tax (value excluding listed taxes), remit it within ten days after the month end, and issue a prescribed certificate to the deductee. Late certificate issuance attracts a daily fee; nonremittance draws interest and default determination under sections 73/74. Deductees claim credit in the electronic cash ledger; refunds for excess or erroneous deduction follow section 54 subject to non refund once credited to the deductee's ledger.
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