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CGST ACT
[Amended upto 2025]

CHAPTER X  -  PAYMENT OF TAX

TaxGPT

Summarize Section 51 by TaxGPT in English Hindi Gujarati Tamil Telugu Bangali Marathi Kannada Malayalam Punjabi Odia Assamese Maithili Urdu Generate Summary

For TDS provisions applicable from October 1,2018 see Notification No. 50/2018 Central Tax dated 13 Sep, 2018

For exemption to intra-state supplies of goods or service or both received by a TDS deductor under section 51 from an unregistered supplier from an unregistered supplier see Notification No. 9/2017 Central Tax (Rate) dated 28 Jun, 2017 and Notification No. 9/2017 Union Territory Tax (Rate) dated 28 Jun, 2017

For guidelines for deduction and deposits of TDS by DDO under GSt see Circular No. 65/39/2018-GST Central Tax dated 14 Sep, 2018

See

Section 39,

 

Section 50,

 

Section 73,

 

GST REG-01,

 

GST REG-02,

 

GST REG-07,

 

GST REG-08,

 

GSTR-7,

 

GSTR-7A,

 

GST PMT-01,

 

GST PMT-03,

 

GST PMT-04,

 

GST PMT-05,

 

GST PMT-06,

 

GST PMT-07,

 

GST PMT-09,

 

Rule 8,

 

Rule 12,

 

Rule 61,

 

Rule 66,

 

Rule 80,

 

Rule 85,

 

Rule 87,

 

Section 24,

 

Section 25,

 

Section 37,

 

Section 38,

 

Section 39,

 

Section 44,

 

Section 122,

 

Section 142,