https://www.taxtmi.com/acts?id=29629 Section 51 permits the Government to require specified public bodies and notified persons to deduct tax at source from payments to suppliers under contracts exceeding a prescribed threshold, excluding cases where supplier location and place of supply differ from the recipient's registration State. Deducted amounts must be remitted to the Government within ten days after month-end; the deductor must provide a certificate detailing contract value, deduction rate and amounts; failure to furnish the certificate attracts a daily late fee. Deductees may claim credit in their electronic cash ledger; nonremittance attracts interest; defaults and refunds follow specified statutory procedures. en-us Tue, 04 Jul 2017 18:42:26 +0530 Wed, 16 Aug 2017 15:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29629 Section 51 permits the Government to require specified public bodies and notified persons to deduct tax at source from payments to suppliers under contracts exceeding a prescribed threshold, excluding cases where supplier location and place of supply differ from the recipient's registration State. Deducted amounts must be remitted to the Government within ten days after month-end; the deductor must provide a certificate detailing contract value, deduction rate and amounts; failure to furnish the certificate attracts a daily late fee. Deductees may claim credit in their electronic cash ledger; nonremittance attracts interest; defaults and refunds follow specified statutory procedures. Act-Rules GST - States Tue, 04 Jul 2017 18:42:26 +0530 https://www.taxtmi.com/acts?id=29629