https://www.taxtmi.com/acts?id=27461 Tax deduction at source is mandated on payments by specified government entities and notified persons when contract value for taxable supplies exceeds two lakh and fifty thousand rupees; the deductor must withhold tax (value excluding listed taxes), remit it within ten days after the month end, and issue a prescribed certificate to the deductee. Late certificate issuance attracts a daily fee; nonremittance draws interest and default determination under sections 73/74. Deductees claim credit in the electronic cash ledger; refunds for excess or erroneous deduction follow section 54 subject to non refund once credited to the deductee's ledger. en-us Fri, 23 Jun 2017 18:39:16 +0530 Tue, 25 Jul 2017 12:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27461 Tax deduction at source is mandated on payments by specified government entities and notified persons when contract value for taxable supplies exceeds two lakh and fifty thousand rupees; the deductor must withhold tax (value excluding listed taxes), remit it within ten days after the month end, and issue a prescribed certificate to the deductee. Late certificate issuance attracts a daily fee; nonremittance draws interest and default determination under sections 73/74. Deductees claim credit in the electronic cash ledger; refunds for excess or erroneous deduction follow section 54 subject to non refund once credited to the deductee's ledger. Act-Rules GST - States Fri, 23 Jun 2017 18:39:16 +0530 https://www.taxtmi.com/acts?id=27461