https://www.taxtmi.com/acts?id=25832 Section 51 creates a tax deduction at source mechanism requiring specified public and notified entities to withhold tax from supplier payments above the statutory contract threshold, exclude tax components from the value of supply, and exempt deduction in certain inter-State/location cases. It mandates deposit of withheld amounts within ten days after month end, issuance of a detailed certificate to the deductee, crediting of the deduction to the deductee's electronic cash ledger, late fee for failure to issue the certificate, interest for non-payment, assessment of defaults under specified sections, and refund rules with limits where credit has been made to the deductee. en-us Sat, 17 Jun 2017 11:43:36 +0530 Fri, 28 Jul 2017 16:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25832 Section 51 creates a tax deduction at source mechanism requiring specified public and notified entities to withhold tax from supplier payments above the statutory contract threshold, exclude tax components from the value of supply, and exempt deduction in certain inter-State/location cases. It mandates deposit of withheld amounts within ten days after month end, issuance of a detailed certificate to the deductee, crediting of the deduction to the deductee's electronic cash ledger, late fee for failure to issue the certificate, interest for non-payment, assessment of defaults under specified sections, and refund rules with limits where credit has been made to the deductee. Act-Rules GST - States Sat, 17 Jun 2017 11:43:36 +0530 https://www.taxtmi.com/acts?id=25832