https://www.taxtmi.com/article/detailed?id=7619 Section 51 creates a statutory Tax Deduction at Source framework requiring specified public authorities and notified entities to deduct tax at source at one per cent on contract payments (value excluding GST) where contract value exceeds the threshold. Deductors must register, deposit deducted tax by the 10th of the following month, issue a prescribed TDS certificate, and file Form GSTR 7; failures attract interest, late fees and recovery. Exclusions apply for non taxable or exempt supplies, certain location combinations, and where reverse charge or notifications remove liability; excess deductions are refundable unless credited to the supplier's electronic cash ledger. en-us Tue, 19 Sep 2017 09:44:30 +0530 Tue, 19 Sep 2017 09:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7619 Section 51 creates a statutory Tax Deduction at Source framework requiring specified public authorities and notified entities to deduct tax at source at one per cent on contract payments (value excluding GST) where contract value exceeds the threshold. Deductors must register, deposit deducted tax by the 10th of the following month, issue a prescribed TDS certificate, and file Form GSTR 7; failures attract interest, late fees and recovery. Exclusions apply for non taxable or exempt supplies, certain location combinations, and where reverse charge or notifications remove liability; excess deductions are refundable unless credited to the supplier's electronic cash ledger. Articles Goods and Services Tax - GST Tue, 19 Sep 2017 09:44:30 +0530 https://www.taxtmi.com/article/detailed?id=7619