TAX DEDUCTION AT SOURCE / TDS Under GST 🔥🔥🔥 | Section 51 | CGST Act | Part 1

TAX DEDUCTION AT SOURCE / TDS Under GST 🔥🔥🔥 | Section 51 | CGST Act | Part 1

Namaskar Dosto, Aaj ke is video me hum log CGST ACT, 2017 ke Section 51 ko detail me discuss karenge jo ki  “TAX DEDUCTION AT SOURCE” Under GST  ke provision ke liye hai. isse hum log bare act ki language me with CGST Act, Notification 50/2018 and other related law reference ke saath discuss karne ja rahe hain.

Umeed Hai Dosto aap log ko video pasand aayega.

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~~~~Actual Bare Act Definition Given Below~~~~

Questions Related To This Definition:

~ TAX DEDUCTION AT SOURCE In Hindi?

~What Is TAX DEDUCTION AT SOURCE?

~What Is TDS In GST?

~What Is Section 51 In CGST ACT 2017?

~What Is Section 51 GST ACT 2017?

~TDS  under GST Explained?

~GST Mein TDS Ka Kya Matlab Hai?

~GST TDS Kya Hota Hai?

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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017: Section 1:

(1) This Act may be called the Central Goods and Services Tax Act, 2017.

(2) It extends to the whole of India except the State of Jammu and Kashmir.

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

SECTION 51 of CGST Act, 2017:

51. (1) Notwithstanding anything to the contrary contained in this Act, the Government

may mandate,––

(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 may be notified by the Government

on the recommendations of the Council,

(hereafter in this section referred to as “the deductor”), to deduct tax at the rate of one

per cent. from the 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.––For the purpose of deduction of tax specified above, the value of

supply shall be taken as the amount excluding the central tax, State tax, Union territory tax,

integrated tax and cess indicated in the invoice.

(2) The amount deducted as tax under this section shall be paid to the Government by

the deductor within ten days after the end of the month in which such deduction is made, in

such manner as may be prescribed.

(3) The deductor shall furnish to the deductee a certificate mentioning therein the

contract value, rate of deduction, amount deducted, amount paid to the Government and

such other particulars in such manner as may be prescribed.

(4) If any deductor fails to furnish to the deductee the certificate, after deducting the

tax at source, within five days of crediting the amount so deducted to the Government, the

deductor shall pay, by way of a late fee, a sum of one hundred rupees per day from the day

after the expiry of such five days period until the failure is rectified, subject to a maximum

amount of 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 section 39, in

such manner as may be prescribed.

(6) If any deductor fails to pay to the Government the amount deducted as tax under

sub-section (1), he shall pay interest in accordance with the provisions of sub-section (1) of

section 50, in addition to the amount of tax deducted.

(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.

Related GST Video Topics:

SECTION 1 : https://youtu.be/_SsjAlHrELQ

GOVERNMENT, Section 2(53) : https://youtu.be/kkDN5S4aVAo

Notification No. 50/2018 – Central Tax : https://youtu.be/pPm-orPz2Tc

Circular No. 65/39/2018-DOR : https://youtu.be/umQKwcbdOKw

All About TDS Under GST : https://youtu.be/bExbWSfiiL8

NOTIFICATION Under GST,  Section 2(80) : https://youtu.be/I6PLq88Ykk8

GOODS: https://youtu.be/DizeeNxQeko

SERVICES: https://youtu.be/6nuzvtQfJC0

WORKS CONTRACT, Section 2(119) : https://youtu.be/17Y5mwBsJ04

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, Section 2(16) : https://youtu.be/rweVJlINzBI

SUPPLIER: https://youtu.be/kTvpA4OxZck

RECIPIENT: https://youtu.be/KRVA-cHGOQk

LOCAL AUTHORITY, Section 2(69) : https://youtu.be/gxw1lX9BDV8

PERSON: https://youtu.be/kkDN5S4aVAo

STATE, Section 2(103) : https://youtu.be/TujyKf_oTOo

INTER STATE SUPPLY, INTRA STATE SUPPLY : https://youtu.be/bro9r5HwPYE

OUTPUT TAX Under GST, Section 2(82) : https://youtu.be/7l3aFLaYzyc

REGISTERED PERSON, Section 2(94) : https://youtu.be/us57ZL3X1Xg

RETURN, Section 2(97) : https://youtu.be/Lw4N968tsqQ

VALID RETURN, Section 2(117) : https://youtu.be/fxR-5KHrTdA

GST COUNCIL, Article 279A, Section 2(36) : https://youtu.be/YI51dCOD1sw

REGULATIONS, Section 2(95) : https://youtu.be/BfEx81Itp7I

PRESCRIBED, Section 2(87) : https://youtu.be/sJRq57MWCbc

ELECTRONIC CREDIT LEDGER, Section 2(46), Section 49(2) : https://youtu.be/jT-zpCvqKcc

ELECTRONIC CASH LEDGER, Section 2(43), Section 49(1) : https://youtu.be/tKhvQw6oOcs

TAXABLE SUPPLY, Section 2(108) : https://youtu.be/tHX6pEnOJi4

EXEMPT SUPPLY, Section 2(47) : https://youtu.be/z4mEvi1xAJ8

NON TAXABLE SUPPLY, Section 2(78) : https://youtu.be/7XZGEVJUVr0

Videos Of Other GST Topics:

CONSIDERATION: https://youtu.be/AeNnG0VnW0k

DOCUMENT: https://youtu.be/g12RLmOL-5o

INWARD SUPPLY: https://youtu.be/M7TBK7WD-pc

OUTWARD SUPPLY: https://youtu.be/-O0Siz4ajiM

MONEY: https://youtu.be/F76fO6Cq9mw

INPUT TAX CREDIT: https://youtu.be/wDYGdu_fRQI

ASSESSMENT: https://youtu.be/lCp5itd-dEw

TURNOVER IN STATE or TURNOVER IN UNION TERRITORY: https://youtu.be/42ntuRMtISM

AGGREGATE TURNOVER: https://youtu.be/82NrPxrwgf0

REVERSE CHARGE: https://youtu.be/4azOsVDw6GI

MANUFACTURE: https://youtu.be/zCn-n4snJzc

INDIA / BHARAT: https://youtu.be/kjksXOJZwMk

EXPORT OF GOODS: https://youtu.be/qVgz135smps

INPUT: https://youtu.be/GZOUIKVJiGE

INPUT SERVICES: https://youtu.be/WJHtPNiCvXA

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