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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to CGST Act: Tax deduction certificate issuance mandated under new Section 51(3); Section 51(4) removed. Effective 2021.</h1> Section 51 of the Central Goods and Services Tax Act has been amended by the Finance Act, 2020. Sub-section (3) is replaced with a provision that mandates the issuance of a tax deduction at source certificate in a prescribed form and manner. Additionally, sub-section (4) has been removed. These changes became effective on January 1, 2021, as per Notification No. 92/2020-Central Tax dated December 22, 2020.
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