Tax Deduction at Source under GST: government deductors must register, withhold applicable GST, deposit promptly and file returns. Government entities specified under Section 51 must register as Tax Deductors on the GST portal, deduct GST at the prescribed rate from supplier payments, generate CPIN challans and remit withheld amounts to the appropriate OGST/CGST/IGST accounts within ten days after the month of deduction. Deductors must file monthly TDS returns in FORM GSTR-7, issue TDS certificates in FORM GSTR-7A, and maintain the Annexure A register; IFMS customisations and prescribed NEFT/RTGS/OTC procedures and suspense-account bunching options are provided for operational compliance.
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: government deductors must register, withhold applicable GST, deposit promptly and file returns.
Government entities specified under Section 51 must register as Tax Deductors on the GST portal, deduct GST at the prescribed rate from supplier payments, generate CPIN challans and remit withheld amounts to the appropriate OGST/CGST/IGST accounts within ten days after the month of deduction. Deductors must file monthly TDS returns in FORM GSTR-7, issue TDS certificates in FORM GSTR-7A, and maintain the Annexure A register; IFMS customisations and prescribed NEFT/RTGS/OTC procedures and suspense-account bunching options are provided for operational compliance.
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