https://www.taxtmi.com/acts?id=26041 Section 51 mandates specified government entities and notified persons to deduct tax at source on contracts exceeding the prescribed value, excluding certain taxes from the value. Deductors must remit withheld tax monthly, issue a prescribed certificate to the supplier, and face late fees for delayed certificates and interest for unpaid withholdings. Deductees claim credit in their electronic cash ledger based on the deductor's return, and refunds for excess or erroneous deduction are governed by the refund provisions, subject to a proviso where the amount has been credited to the deductee's electronic cash ledger. en-us Sat, 17 Jun 2017 13:17:12 +0530 Thu, 29 Jun 2017 16:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26041 Section 51 mandates specified government entities and notified persons to deduct tax at source on contracts exceeding the prescribed value, excluding certain taxes from the value. Deductors must remit withheld tax monthly, issue a prescribed certificate to the supplier, and face late fees for delayed certificates and interest for unpaid withholdings. Deductees claim credit in their electronic cash ledger based on the deductor's return, and refunds for excess or erroneous deduction are governed by the refund provisions, subject to a proviso where the amount has been credited to the deductee's electronic cash ledger. Act-Rules GST - States Sat, 17 Jun 2017 13:17:12 +0530 https://www.taxtmi.com/acts?id=26041