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Section 51 of the CGST Act, 2017 mandates deduction of tax at source (TDS) at a specified percentage by the Government or Local Authorities from the payments made or credited to the supplier where the value of supply under a contract exceeds the specified limit. State the specified percentage of TDS and the threshold limit of taxable goods or services or both under the contract …….

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Section 51 of the CGST Act, 2017 mandates deduction of tax at source (TDS) at a specified percentage by the Government or Local Authorities from the payments made or credited to the supplier where the value of supply under a contract exceeds the specified limit. State the specified percentage of TDS and the threshold limit of taxable goods or services or both under the contract …….






 
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