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of <h1>Nagaland DDOs Must Deduct and Deposit TDS u/s 51 of NGST Act 2017 for Payments Over INR 2.5 Lakh.</h1> The circular outlines the guidelines for Deduction and Deposit of Tax Deducted at Source (TDS) under the GST framework by Drawing and Disbursing Officers (DDOs) in Nagaland. Under Section 51 of the NGST Act 2017, government agencies must deduct TDS from payments exceeding INR 2.5 lakh to suppliers. The deducted amount must be deposited to the government within ten days of the month's end using FORM GSTR-7. The circular details two options for TDS payment: individual bill-wise deduction and deposit, or periodic bunching of deductions. DDOs must register on the GST portal, maintain records, and issue TDS certificates.
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