Section 51 – Tax deduction at source of CGST ACT, 2017<\/p>\n
51. (1) Notwithstanding anything to the contrary contained in this Act, the Government
\nmay mandate,\u2013\u2013
\n(a) a department or establishment of the Central Government or State
\nGovernment; or
\n(b) local authority; or
\n(c) Governmental agencies; or
\n(d) such persons or category of persons as may be notified by the Government
\non the recommendations of the Council,
\n(hereafter in this section referred to as \u201cthe deductor\u201d), to deduct tax at the rate of one
\nper cent. from the payment made or credited to the supplier (hereafter in this section referred
\nto as \u201cthe deductee\u201d) of taxable goods or services or both, where the total value of such
\nsupply, under a contract, exceeds two lakh and fifty thousand rupees:
\nProvided that no deduction shall be made if the location of the supplier and the place
\nof supply is in a State or Union territory which is different from the State or as the case may
\nbe, Union territory of registration of the recipient.
\nExplanation.\u2013\u2013For the purpose of deduction of tax specified above, the value of
\nsupply shall be taken as the amount excluding the central tax, State tax, Union territory tax,
\nintegrated tax and cess indicated in the invoice.
\n(2) The amount deducted as tax under this section shall be paid to the Government by
\nthe deductor within ten days after the end of the month in which such deduction is made, in
\nsuch manner as may be prescribed.
\n(3) The deductor shall furnish to the deductee a certificate mentioning therein the
\ncontract value, rate of deduction, amount deducted, amount paid to the Government and
\nsuch other particulars in such manner as may be prescribed.
\n(4) If any deductor fails to furnish to the deductee the certificate, after deducting the
\ntax at source, within five days of crediting the amount so deducted to the Government, the
\ndeductor shall pay, by way of a late fee, a sum of one hundred rupees per day from the day
\nafter the expiry of such five days period until the failure is rectified, subject to a maximum
\namount of five thousand rupees.
\n(5) The deductee shall claim credit, in his electronic cash ledger, of the tax deducted
\nand reflected in the return of the deductor furnished under sub-section (3) of section 39, in
\nsuch manner as may be prescribed.
\n(6) If any deductor fails to pay to the Government the amount deducted as tax under
\nsub-section (1), he shall pay interest in accordance with the provisions of sub-section (1) of
\nsection 50, in addition to the amount of tax deducted.
\n(7) The determination of the amount in default under this section shall be made in the
\nmanner specified in section 73 or section 74.
\n(8) The refund to the deductor or the deductee arising on account of excess or erroneous
\ndeduction shall be dealt with in accordance with the provisions of section 54:
\nProvided that no refund to the deductor shall be granted, if the amount deducted has
\nbeen credited to the electronic cash ledger of the deductee.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 51 – Tax deduction at source of CGST ACT, 2017 51. (1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,\u2013\u2013 (a) a department or establishment of the Central Government or State Government; or (b) local authority; or (c) Governmental agencies; or (d) such persons or category of persons as … Continue reading “Section 51 – Tax deduction at source of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/228"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=228"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/228\/revisions"}],"predecessor-version":[{"id":229,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/228\/revisions\/229"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}