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of <h1>Section 51: Tax Deduction Rules for Government Departments and Local Authorities Under GST Act, 2017 Explained</h1> Section 51 of the Chhattisgarh Goods and Services Tax Act, 2017 mandates certain government departments, local authorities, and notified persons to deduct tax at 1% from payments to suppliers of taxable goods or services when the contract value exceeds 2,50,000. 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 provide a certificate to deductees, and late fees apply for delays. Deductees can claim credit for deducted tax, and interest applies for unpaid deductions. Refunds for excess deductions follow section 54, with restrictions on deductor refunds.
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