Tax Deduction at Source under GST: two authorized deposit procedures for DDOs, with portal reconciliation and monthly returns. Section 51 requires Government deductors to withhold tax on specified supplies, register on the GST portal, remit deducted tax via CPIN using NEFT/RTGS or OTC to generate a CIN credited to the DDO's electronic cash ledger, file monthly return in FORM GSTR-7 and issue FORM GSTR-7A. Two payment processes are authorised: individual bill-wise challan generation for each payment, or bunching deductions into a suspense sub head with periodic CPIN-based deposit; in both cases DDOs must maintain prescribed records to reconcile deductions to deposits.
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 GST: two authorized deposit procedures for DDOs, with portal reconciliation and monthly returns.
Section 51 requires Government deductors to withhold tax on specified supplies, register on the GST portal, remit deducted tax via CPIN using NEFT/RTGS or OTC to generate a CIN credited to the DDO's electronic cash ledger, file monthly return in FORM GSTR-7 and issue FORM GSTR-7A. Two payment processes are authorised: individual bill-wise challan generation for each payment, or bunching deductions into a suspense sub head with periodic CPIN-based deposit; in both cases DDOs must maintain prescribed records to reconcile deductions to deposits.
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