https://www.taxtmi.com/acts?id=30221 Section 51 creates a tax deduction at source mechanism requiring notified government entities and other specified persons to deduct tax at a prescribed rate from payments to suppliers exceeding the statutory contract value threshold, excluding indicated taxes from the value. Deductors must remit withheld amounts within ten days after month-end, issue certificates to deductees, and face late fees for delayed certificates and interest for nonpayment; deductees claim credit in their electronic cash ledger; defaults and refunds are governed by the Act's adjudication and refund provisions. en-us Sat, 08 Jul 2017 18:31:05 +0530 Tue, 18 Jul 2017 13:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30221 Section 51 creates a tax deduction at source mechanism requiring notified government entities and other specified persons to deduct tax at a prescribed rate from payments to suppliers exceeding the statutory contract value threshold, excluding indicated taxes from the value. Deductors must remit withheld amounts within ten days after month-end, issue certificates to deductees, and face late fees for delayed certificates and interest for nonpayment; deductees claim credit in their electronic cash ledger; defaults and refunds are governed by the Act's adjudication and refund provisions. Act-Rules GST - States Sat, 08 Jul 2017 18:31:05 +0530 https://www.taxtmi.com/acts?id=30221