Section 51 of the CGST Act, 2017 mandates that the notified Govt concern shall deduct TDS
from amounts paid or credited to the supplier of taxable goods or services if the
contract value exceeds Rs. 2,50,000/-. in a year for per contract or Bill.
Note : No TDS has to be deducted on exempted supply , if supplier is URD etc . For more details pls refer SOP on TDS on CBIC.gov.in
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