TAX DEDUCTION AT SOURCE / TDS Under GST 🔥🔥🔥 | Section 51(1) | CGST Act | Part 2
Namaskar Dosto, Aaj ke is video me hum log CGST ACT, 2017 ke Section 51(1) 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.
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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
(a) a department or establishment of the Central Government or State
(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
WORKS CONTRACT, Section 2(119) : https://youtu.be/17Y5mwBsJ04
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, Section 2(16) : https://youtu.be/rweVJlINzBI
LOCAL AUTHORITY, Section 2(69) : https://youtu.be/gxw1lX9BDV8
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:
INWARD SUPPLY: https://youtu.be/M7TBK7WD-pc
OUTWARD SUPPLY: https://youtu.be/-O0Siz4ajiM
INPUT TAX CREDIT: https://youtu.be/wDYGdu_fRQI
TURNOVER IN STATE or TURNOVER IN UNION TERRITORY: https://youtu.be/42ntuRMtISM
AGGREGATE TURNOVER: https://youtu.be/82NrPxrwgf0
REVERSE CHARGE: https://youtu.be/4azOsVDw6GI
INDIA / BHARAT: https://youtu.be/kjksXOJZwMk
EXPORT OF GOODS: https://youtu.be/qVgz135smps
INPUT SERVICES: https://youtu.be/WJHtPNiCvXA
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