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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Kerala GST Ordinance Section 51: 1% TDS on payments over INR 2.5 lakh; penalties for delays, refunds per Section 54.</h1> Section 51 of the Kerala Goods and Services Tax Ordinance, 2017, mandates certain government departments, local authorities, and notified persons to deduct 1% tax at source from payments exceeding INR 2.5 lakh for taxable goods or services. This deduction excludes central, state, integrated taxes, and cess. The deducted amount must be paid to the government within ten days post-month-end, and a certificate must be issued to the supplier within five days. Delays incur penalties. Suppliers can claim credit for deducted tax. Failure to remit deducted tax attracts interest, and excess deductions are refundable per section 54, barring credits to the supplier's ledger.
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