TDS liability under Section 51 of CGST, 2017 come into force w.e.f. 18-9-2017 - Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or services specified - 33/2017 - Central GST (CGST)
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TDS under Section 51 requires specified government and public bodies to deduct tax on payments to suppliers from notified commencement. TDS under the Central GST imposes a withholding obligation on specified government bodies, societies and public sector undertakings to deduct tax from payments to suppliers of taxable goods or services; commencement for these persons is appointed under Section 51 but made effective from a subsequent date to be notified after recommendation of the GST Council.
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 Section 51 requires specified government and public bodies to deduct tax on payments to suppliers from notified commencement.
TDS under the Central GST imposes a withholding obligation on specified government bodies, societies and public sector undertakings to deduct tax from payments to suppliers of taxable goods or services; commencement for these persons is appointed under Section 51 but made effective from a subsequent date to be notified after recommendation of the GST Council.
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