Tax Deduction at Source under GST: government deductors must deduct, remit TDS and file timely returns to credit suppliers. Section 51 requires government deductors to deduct TDS on supplies under contracts above the threshold, deposit deducted tax through electronic transfer or authorized bank challan, file monthly returns in GSTR-7 with deduction details, and issue a TDS certificate to deductees. The circular mandates Heads of Departments to nominate Nodal Officers who will open dedicated TDS accounts, register as tax deductors, consolidate DDO schedules, reconcile receipts, and remit amounts via the GSTN portal before the tenth of the succeeding month; DDOs and Treasuries must follow specified submission, payment and reporting procedures.
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 deduct, remit TDS and file timely returns to credit suppliers.
Section 51 requires government deductors to deduct TDS on supplies under contracts above the threshold, deposit deducted tax through electronic transfer or authorized bank challan, file monthly returns in GSTR-7 with deduction details, and issue a TDS certificate to deductees. The circular mandates Heads of Departments to nominate Nodal Officers who will open dedicated TDS accounts, register as tax deductors, consolidate DDO schedules, reconcile receipts, and remit amounts via the GSTN portal before the tenth of the succeeding month; DDOs and Treasuries must follow specified submission, payment and reporting procedures.
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