TDS under GST requires notified entities to deduct and remit tax, report returns, and issue certificates. Notified government and specified entities must deduct TDS under Section 51 on contractual payments above the prescribed threshold, remit the deducted amount to the appropriate GST account where it will appear in the supplier's electronic cash ledger for use against tax related liabilities, report the deduction in the designated return, and issue a TDS certificate to the supplier within five days of crediting the amount.
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 requires notified entities to deduct and remit tax, report returns, and issue certificates.
Notified government and specified entities must deduct TDS under Section 51 on contractual payments above the prescribed threshold, remit the deducted amount to the appropriate GST account where it will appear in the supplier's electronic cash ledger for use against tax related liabilities, report the deduction in the designated return, and issue a TDS certificate to the supplier within five days of crediting the amount.
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