DDOs must deduct and remit GST TDS, generate CPINs, and file monthly GSTR-7 returns to credit suppliers. Government DDOs and notified agencies must deduct GST TDS under Section 51 where contract value exceeds Rs. 2,50,000, remit deducted amounts to Government accounts using CPIN/NEFT/RTGS or authorized bank procedures, and file monthly returns in FORM GSTR-7, issuing TDS certificates in FORM GSTR-7A. Two payment methods are prescribed: transaction wise CPIN generation per bill, or bunching deductions into Suspense Head 8658 with periodic CPIN payments; IFMS, NIC, RBI and agency banks must integrate for CPIN/CIN validation, and Treasuries must authenticate and reconcile within prescribed timelines.
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.
DDOs must deduct and remit GST TDS, generate CPINs, and file monthly GSTR-7 returns to credit suppliers.
Government DDOs and notified agencies must deduct GST TDS under Section 51 where contract value exceeds Rs. 2,50,000, remit deducted amounts to Government accounts using CPIN/NEFT/RTGS or authorized bank procedures, and file monthly returns in FORM GSTR-7, issuing TDS certificates in FORM GSTR-7A. Two payment methods are prescribed: transaction wise CPIN generation per bill, or bunching deductions into Suspense Head 8658 with periodic CPIN payments; IFMS, NIC, RBI and agency banks must integrate for CPIN/CIN validation, and Treasuries must authenticate and reconcile within prescribed timelines.
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