Tax Deduction at Source as per section 51 of Goods and Services Act, 2017 and procedure to be followed by Departments or establishments of Local Authority, State Government, Local Authority, Governmental agencies.

Tax Deduction at Source as per section 51 of Goods and Services Act, 2017 and procedure to be followed by Departments or establishments of Local Authority, State Government, Local Authority, Governmental agencies. https://www.taxtmi.com/circulars?id=56018 The circular mandates compulsory GST registration for government departments and agencies as Deductors under section 51, requires withholding tax on eligible contracts at the prescribed statutory components (state/central or IGST for interstate supplies), excludes separately charged GST/IGST and cess from the threshold computation, and directs electronic payment, monthly GSTR-7 filing, issuance of Form GSTR-7A certificates, and procedures for refunds, penalties, interest and transitional exclusions. en-us Fri, 07 Jul 2017 00:00:00 +0530 Fri, 22 Sep 2017 14:18:00 +0530 TaxTMI RSS Generator Tax Deduction at Source as per section 51 of Goods and Services Act, 2017 and procedure to be followed by Departments or establishments of Local Authority, State Government, Local Authority, Governmental agencies. https://www.taxtmi.com/circulars?id=56018 The circular mandates compulsory GST registration for government departments and agencies as Deductors under section 51, requires withholding tax on eligible contracts at the prescribed statutory components (state/central or IGST for interstate supplies), excludes separately charged GST/IGST and cess from the threshold computation, and directs electronic payment, monthly GSTR-7 filing, issuance of Form GSTR-7A certificates, and procedures for refunds, penalties, interest and transitional exclusions. Circulars GST - States Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56018