https://www.taxtmi.com/article/detailed?id=7399 Section 51 requires specified government and notified persons to deduct tax at source from payments to suppliers when contract value exceeds the statutory threshold, after excluding GST components. Deductors must register electronically, maintain an electronic cash ledger and liability register, generate prescribed challans, remit deducted amounts within the monthly timeline, issue an electronic TDS certificate to the deductee, and file the prescribed return. Non-compliance attracts prescribed late fees, interest, and assessment procedures; excess or erroneous deductions are recoverable via the electronic refund mechanism. en-us Sat, 06 May 2017 06:58:33 +0530 Sat, 06 May 2017 06:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7399 Section 51 requires specified government and notified persons to deduct tax at source from payments to suppliers when contract value exceeds the statutory threshold, after excluding GST components. Deductors must register electronically, maintain an electronic cash ledger and liability register, generate prescribed challans, remit deducted amounts within the monthly timeline, issue an electronic TDS certificate to the deductee, and file the prescribed return. Non-compliance attracts prescribed late fees, interest, and assessment procedures; excess or erroneous deductions are recoverable via the electronic refund mechanism. Articles Goods and Services Tax - GST Sat, 06 May 2017 06:58:33 +0530 https://www.taxtmi.com/article/detailed?id=7399