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Tax deduction at source

Section 46 - Draft-Bills-Reports - PAYMENT OF TAX - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 46 - 46. (1) Notwithstanding anything contained to the contrary in this Act, the Central or a S .....

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ment on the recommendations of the Council, [hereinafter referred to in this section as the deductor ], to deduct tax at the rate of one percent from the payment made or credited to the supplier [hereinafter referred to in this section as the deducte .....

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f tax specified above, the value of supply shall be taken as the amount excluding the tax indicated in the invoice. (2) The amount deducted as tax under this section shall be paid to the account of the appropriate Government by the deductor within te .....

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cted, amount paid to the appropriate Government and such particulars as may be prescribed in this behalf. (4) If any deductor fails to furnish to the deductee the certificate, after deducting the tax at source, within five days of crediting the amoun .....

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of fee payable under this sub-section shall not exceed five thousand rupees. (5) The deductee shall claim credit, in his electronic cash ledger, of the tax deducted and reflected in the return of the deductor furnished under sub-section (3) of sectio .....

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