https://www.taxtmi.com/acts?id=28043 Section 51 requires specified government entities and notified persons to deduct tax at source from payments to suppliers of taxable goods or services where the contract value exceeds a supply value threshold, with exclusions where supplier location and place of supply differ from the recipient's State of registration. Deductors must remit withheld tax monthly within ten days after month-end, issue prescribed certificates to deductees, face a capped daily late fee for delayed certificates, and incur interest if withheld amounts are not paid; deductees may claim electronic cash ledger credit and refunds for excess or erroneous deductions follow the Act's refund provisions. en-us Tue, 27 Jun 2017 13:07:36 +0530 Thu, 06 Jul 2017 14:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28043 Section 51 requires specified government entities and notified persons to deduct tax at source from payments to suppliers of taxable goods or services where the contract value exceeds a supply value threshold, with exclusions where supplier location and place of supply differ from the recipient's State of registration. Deductors must remit withheld tax monthly within ten days after month-end, issue prescribed certificates to deductees, face a capped daily late fee for delayed certificates, and incur interest if withheld amounts are not paid; deductees may claim electronic cash ledger credit and refunds for excess or erroneous deductions follow the Act's refund provisions. Act-Rules GST - States Tue, 27 Jun 2017 13:07:36 +0530 https://www.taxtmi.com/acts?id=28043