TDS under GST: government deductors must register, remit deductions via GST portal and file monthly GSTR 7 returns. Section 51 requires government deductors to withhold GST TDS, register on the GSTN and remit deducted amounts via CPIN on the GST portal. DDOs must remit deductions into a separate SBI current account by ECS (NACH), select payment modes (NEFT/RTGS, OTC, online), obtain CIN credit in the Electronic Cash Ledger, maintain Annexure A records, file FORM GSTR 7 by the tenth of the following month (or as specified under bill wise deposit), and issue FORM GSTR 7A TDS certificates after filing.
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.
TDS under GST: government deductors must register, remit deductions via GST portal and file monthly GSTR 7 returns.
Section 51 requires government deductors to withhold GST TDS, register on the GSTN and remit deducted amounts via CPIN on the GST portal. DDOs must remit deductions into a separate SBI current account by ECS (NACH), select payment modes (NEFT/RTGS, OTC, online), obtain CIN credit in the Electronic Cash Ledger, maintain Annexure A records, file FORM GSTR 7 by the tenth of the following month (or as specified under bill wise deposit), and issue FORM GSTR 7A TDS certificates after filing.
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