Home
Forgot password New User/ Regiser Register to get Live Demo
Section 51 - Tax deduction at source. - CENTRAL GOODS AND SERVICES TAX ACT, 2017Extract ..... 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 ..... x x x x x Extracts x x x x x Section 51 - Tax deduction at source. - CENTRAL GOODS AND SERVICES TAX ACT, 2017 x x x x x Extracts x x x x x ..... (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 ..... x x x x x Extracts x x x x x Section 51 - Tax deduction at source. - CENTRAL GOODS AND SERVICES TAX ACT, 2017 x x x x x Extracts x x x x x
|