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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. 22/2021 - Dated: 1-6-2021 - Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.
  2. Order No. 10/2019 - Dated: 26-12-2019 - Central Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019.
  3. 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.
  4. Order No. 08/2019 - Dated: 14-11-2019 - Central Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019.
  5. 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
  6. 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.
  7. Order No. 7/2019-Central Tax - Dated: 26-8-2019 - Central Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019
  8. Order No. 6/2019 - Dated: 28-6-2019 - Central Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019
  9. 26/2019 - Dated: 28-6-2019 - Seeks to extend the due date of filing returns in FORM GSTR-7
  10. 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
  11. 08/2019 - 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
  12. 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 statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019
  13. 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.
  14. 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 Tax Council in its 31st meeting held on 22.12.2018.
  15. 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 in its 31st meeting held on 22.12.2018.
  16. 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 22.12.2018.
  17. 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
  18. 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.
  19. 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
  20. 57/2018 - Dated: 23-10-2018 - Seeks to exempt post audit authorities under MoD from TDS compliance
  21. 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 specified
  22. 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
  23. 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
  24. 13/2017 - Dated: 28-6-2017 - Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act
  25. 12/2017 - Dated: 28-6-2017 - Exemptions on supply of services under UTGST Act
  26. 12/2017 - Dated: 28-6-2017 - List of Exempted supply of services under the CGST Act
  27. 10/2017 - Dated: 28-6-2017 - Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act
  28. 09/2017 - Dated: 28-6-2017 - Exempting supplies to a TDS deductor by a supplier, who is not registered
  29. 09/2017 - Dated: 28-6-2017 - Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
  30. 09/2017 - Dated: 28-6-2017 - Exemptions on supply of services under IGST Act
  1. Section 74 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfull-misstatement or suppression of facts. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  2. Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  3. Section 54 - Refund of tax. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  4. Section 50 - Interest on delayed payment of tax. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  5. Section 44 - Annual return. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  6. Section 39 - Furnishing of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  7. Section 38 - Communication of details of inward supplies and input tax credit - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  8. Section 37 - Furnishing details of outward supplies. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  9. Section 25 - Procedure for registration - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  10. Section 24 - Compulsory registration in certain cases. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  11. Section 20 - Miscellaneous transitional provisions. - UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
  12. Section 122 - Penalty for certain offences. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  13. Rule 87 - Electronic Cash Ledger - Central Goods and Services Tax Rules, 2017
  14. Rule 85 - Electronic Liability Register - Central Goods and Services Tax Rules, 2017
  15. Rule 80 - Annual return - Central Goods and Services Tax Rules, 2017
  16. Rule 8 - Application for registration - Central Goods and Services Tax Rules, 2017
  17. Rule 66 - Form and manner of submission of return by a person required to deduct tax at source - Central Goods and Services Tax Rules, 2017
  18. Rule 61 - Form and manner of furnishing of return - Central Goods and Services Tax Rules, 2017
  19. Rule 12 - Grant of registration to persons required to deduct tax at source or to collect tax at source - Central Goods and Services Tax Rules, 2017