Recommendations of the Council, deduct tax from the payment made or credited to the supplier of taxable goods or services or both. - S.O. 181. - Bihar SGST

Tax deduction obligation: specified government bodies and undertakings must withhold tax on payments to suppliers under GST.

Section 51(1) withholding obligation is commenced for specified entities, requiring them to deduct tax from payments made or credited to suppliers of taxable goods or services; specified authorities, government-established societies and public sector undertakings are immediately subject to this duty, while other persons under clause (d) will be required to withhold tax from a later date to be notified by the State Government on the Council's recommendation.