Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
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Government departments, governmental societies and agencies engaging contractors or suppliers must obtain GST registration as tax deductors if unregistered. They must deduct GST TDS at 2% on contracts and government supplies exceeding the prescribed threshold and file Form GSTR-7 online by the 10th of the following month. For contracts below the TDS threshold, departments must submit prescribed details to the Commissioner of Taxes. Future contracts may be awarded to contractors or suppliers only upon submission of a Tax Clearance Certificate confirming payment of prior tax dues. Officers may be held personally liable for omissions or commissions causing revenue loss.
Government departments, governmental societies and agencies engaging contractors or suppliers must obtain GST registration as tax deductors if unregistered. They must deduct GST TDS at 2% on contracts and government supplies exceeding the prescribed threshold and file Form GSTR-7 online by the 10th of the following month. For contracts below the TDS threshold, departments must submit prescribed details to the Commissioner of Taxes. Future contracts may be awarded to contractors or suppliers only upon submission of a Tax Clearance Certificate confirming payment of prior tax dues. Officers may be held personally liable for omissions or commissions causing revenue loss.
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