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of <h1>GST Section 51: Entities must deduct 1% TDS on payments over 2.5L; compliance includes registration and timely deposits.</h1> Under the GST regime, section 51 of the CGST Act, 2017 mandates certain entities to deduct tax at source (TDS) at 1% on payments exceeding 2,50,000 for taxable goods or services. TDS is not applicable if the supplier and place of supply differ from the recipient's location. Deductors must register for GST using their TAN and deposit TDS by the 10th of the following month. A TDS certificate must be issued within five days of deposit, or a late fee applies. Non-compliance results in penalties, including interest and late fees. TDS details are reflected in the supplier's electronic cash ledger for credit use.
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