Tax deduction at source: notified government entities must deduct GST from supplier payments where contract value exceeds threshold. Section 51 requires specified government entities and notified persons to deduct tax at the rate provided from payments to suppliers under contracts exceeding the prescribed value, excluding central tax, State tax, integrated tax and cess from the invoice value. Deductors must remit withheld tax monthly within ten days after month end, issue prescribed certificates to deductees, and face a daily late fee if certificates are not furnished timely. Deductees claim credit in their electronic cash ledger; deductors owe interest for nonpayment. Determination of defaults and refunds for excess or erroneous deduction follow the statute's specified procedures.
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: notified government entities must deduct GST from supplier payments where contract value exceeds threshold.
Section 51 requires specified government entities and notified persons to deduct tax at the rate provided from payments to suppliers under contracts exceeding the prescribed value, excluding central tax, State tax, integrated tax and cess from the invoice value. Deductors must remit withheld tax monthly within ten days after month end, issue prescribed certificates to deductees, and face a daily late fee if certificates are not furnished timely. Deductees claim credit in their electronic cash ledger; deductors owe interest for nonpayment. Determination of defaults and refunds for excess or erroneous deduction follow the statute's specified procedures.
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