®
TaxReply India Private Limited
Best GST Library
Subscription Plans
TaxGPT
GST News | Updates
GST Calendar
GST Case Laws
GST Case Laws Sitemap
GST Notifications, Circulars, Releases etc.
Act & Rules
Act & Rules (Multi-view)
GST Rates
HSN Codes
GST Forms
My Favourites New
GST Diary
GST Notebook
GST Staff Manager New
GST Fees Manager
GST Council Meetings
GST Set-off Calculator
ITC Reversal Calculator
E-invoice Calculator
Inverted Duty Calculator
GSTR-3B Manual
GSTR-9 Manual
GSTR-9C Manual
Full Site Search
E-way Bill
Finance Bill
GST e-books
®
WhatsappGroup
@taxreply
TaxReplyCommunity
4.3k
F.No.S.31011/11/2018-ST-I-DoR
Government of India
Ministry of Finance
Department of Revenue
Subject: Guidelines for Deductions and Deposits of TDS by the DDO under GST
Section 51 of the CGST Act 2017 provides for deduction of tax by the Government Agencies (Deductor) or any other person to be notified in this regard, from the payment made or credited to the supplier (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. The amount deducted as tax under this section shall be paid to the Government by deductor within ten days after the end of the month in which such deduction is made along with a return in FORM GSTR-7 giving the details of deductions and deductees. Further, the deductor has to issue a certificate to the deductee mentioning therein the contract value, rate of deduction, amount deducted etc.
Digital GST Library
Plan starts from
₹ 5,000/-
(For 1 Year)
TaxReply
Sep 15, 2018
Post your comment here !
|
Login to Comment
|
Other Important Updates
GSTN Advisory on filing of SPL-01/ SPL-02 where payment details and demand amount are not matched.
12 Jun 2025
4.69k
GSTN Advisory on filing of Amnesty applications under Section 128A of the CGST Act
11 Jun 2025
3.28k
GSTN Advisory on System Validation for Filing of Refund Applications on GST Portal for QRMP Taxpayers
10 Jun 2025
3.07k
DIN not required for any document issued via GST Portal having verifiable RFN (Reference Number): CBIC New Circular
10 Jun 2025
4.97k
Buyer cannot be penalized for the supplier’s failure to deposit tax or file returns: High Court
9 Jun 2025
10.89k
GSTN Advisory - Hard Locking (Non-editable) Auto-populated liability in GSTR-3B from July 2025
7 Jun 2025
7.37k
High Court imposes penalty of Rs.1 lakh on GST Department for passing order without considering submission of taxpayer.
31 May 2025
30.04k
|
☛ Read more updates...
|
Jun
20 Jun
☑ Monthly | GSTR-3B
GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]
25 Jun
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
28 Jun
☑ Monthly | GSTR-11
GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
30 Jun
☑ Annual | GSTR-4
GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).