Tax deduction at source under state GST mandates government entities to deduct tax on high-value supplier payments and issue certificates. Tax deduction at source requires notified government entities to withhold tax from supplier payments above a specified contract threshold, with value taken exclusive of statutory taxes; no deduction where supplier location and place of supply differ from recipient registration State. Deductors must remit withheld tax within the prescribed time, issue a certificate to the deductee with specified particulars, and face a per-day late fee for delayed certification. Deductees claim credit in the electronic cash ledger; interest and default determination follow the statute and refunds for excess or erroneous deductions are subject to statutory refund rules.
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 under state GST mandates government entities to deduct tax on high-value supplier payments and issue certificates.
Tax deduction at source requires notified government entities to withhold tax from supplier payments above a specified contract threshold, with value taken exclusive of statutory taxes; no deduction where supplier location and place of supply differ from recipient registration State. Deductors must remit withheld tax within the prescribed time, issue a certificate to the deductee with specified particulars, and face a per-day late fee for delayed certification. Deductees claim credit in the electronic cash ledger; interest and default determination follow the statute and refunds for excess or erroneous deductions are subject to statutory refund rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
