https://www.taxtmi.com/acts?id=26667 Specified government entities and notified persons must deduct tax at source from supplier payments above a threshold, excluding other tax components from the invoice value. Deductors must deposit amounts withheld within ten days after month-end, issue prescribed certificates to deductees, face a daily late fee for failure to furnish certificates, and incur interest if withheld tax is not paid. Deductees may claim credit in their electronic cash ledger; defaults are determined under specified sections and refunds for excess or erroneous deductions follow prescribed rules, with refunds to deductors prohibited if amounts have been credited to the deductee's ledger. en-us Wed, 21 Jun 2017 16:04:45 +0530 Tue, 11 Jul 2017 16:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26667 Specified government entities and notified persons must deduct tax at source from supplier payments above a threshold, excluding other tax components from the invoice value. Deductors must deposit amounts withheld within ten days after month-end, issue prescribed certificates to deductees, face a daily late fee for failure to furnish certificates, and incur interest if withheld tax is not paid. Deductees may claim credit in their electronic cash ledger; defaults are determined under specified sections and refunds for excess or erroneous deductions follow prescribed rules, with refunds to deductors prohibited if amounts have been credited to the deductee's ledger. Act-Rules GST - States Wed, 21 Jun 2017 16:04:45 +0530 https://www.taxtmi.com/acts?id=26667