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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter X PAYMENT OF TAX This
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Section 51 - Tax deduction at source. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... he payment made or credited to the supplier (hereafter in this section referred to as “the deductee”) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees: Provided that no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or as the case may be, Union territory of registration of the recipient. Explanation .....

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Section 51 - Tax deduction at source. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... (7) The determination of the amount in default under this section shall be made in the manner specified in section 73 or section 74. (8) The refund to the deductor or the deductee arising on account of excess or erroneous deduction shall be dealt with in accordance with the provisions of section 54: Provided that no refund to the deductor shall be granted, if the amount deducted has been credited to the electronic cash ledger of the deductee. *************** NOTES:- 1. Substituted vide Finance A .....

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Section 51 - Tax deduction at source. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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  1. Notification No. Order No. 10/2019 - Dated: 26-12-2019 - Central Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019.
  2. Notification No. 78/2019 - Dated: 26-12-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.
  3. Notification No. Order No. 08/2019 - Dated: 14-11-2019 - Central Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019.
  4. Notification No. 55/2019 - Dated: 14-11-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019
  5. Notification No. 40/2019 - Dated: 31-8-2019 - Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.
  6. Notification No. Order No. 7/2019-Central Tax - Dated: 26-8-2019 - Central Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019
  7. Notification No. 26/2019 - Dated: 28-6-2019 - Seeks to extend the due date of filing returns in FORM GSTR-7
  8. Notification No. Order No. 6/2019 - Dated: 28-6-2019 - Central Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019
  9. Notification No. 18/2019 - Dated: 10-4-2019 - Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019
  10. Notification No. 8/2019 - Dated: 8-2-2019 - Seeks to extend the due date for furnishing of FORM GSTR 7 for the month of January, 2019 till 28.02.2019
  11. Notification No. Order No. 03/2018 - Dated: 31-12-2018 - Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation...
  12. Notification No. ORDER No. 1/2018 - Dated: 11-12-2018 - Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019
  13. Notification No. 28/2018 - Dated: 31-12-2018 - Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on...
  14. Notification No. 29/2018 - Dated: 31-12-2018 - Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council...
  15. Notification No. 29/2018- Central Tax (Rate) - Dated: 31-12-2018 - Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services...
  16. Notification No. 73/2018-Central Tax - Dated: 31-12-2018 - Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.
  17. Notification No. 66/2018-Central Tax - Dated: 29-11-2018 - Seeks to extend the due date for filing of FORM GSTR 7 for the months of October, 2018 to December, 2018.
  18. Notification No. 61/2018 - Dated: 5-11-2018 - TDS under GST - public sector undertaking - supply from one PSU to another PSU exempted from applicability of provisions relating to TDS
  19. Notification No. 57/2018 - Dated: 23-10-2018 - Seeks to exempt post audit authorities under MoD from TDS compliance
  20. Notification No. 50/2018 - Dated: 13-9-2018 - TDS liability u/s 51 of CGST Act, 2017 come into force w.e.f. 01-10-2018 - Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or services...
  21. Notification No. 33/2017 - Dated: 15-9-2017 - TDS liability under Section 51 of CGST, 2017 come into force w.e.f. 18-9-2017 - Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or services specified...
  22. Notification No. 10/2017 - Dated: 28-6-2017 - Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act
  23. Notification No. 9/2017 - Dated: 28-6-2017 - Exemptions on supply of services under IGST Act
  24. Notification No. 13/2017 - Dated: 28-6-2017 - Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act
  25. Notification No. 12/2017 - Dated: 28-6-2017 - List of Exempted supply of services under the CGST Act
  26. Notification No. 13/2017 - Dated: 28-6-2017 - Categories of services on which union territory tax will be payable under reverse charge mechanism (RCM) under UTGST Act
  27. Notification No. 12/2017 - Dated: 28-6-2017 - Exemptions on supply of services under UTGST Act
  28. Notification No. 9/2017 - Dated: 28-6-2017 - Exempting supplies to a TDS deductor by a supplier, who is not registered
  29. Notification No. 9/2017 - Dated: 28-6-2017 - Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)

 

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