tds in gst

as per section 51, cgst act, only the government concerns can deduct tds at the rate 2% of the supplier whose contract amount exceeds 2.5 lakhs.
yes, if a composite dealer supplies to govt concern and the value of the contract exceeds 2.5 lakhs, the govt is liable to deduct tds of the composite delar.
the deducted tds has to be deposited before 5th of the next month and the tds deducted by govt will reflect in cash leisure of supplier

× Its Cash Ledger ...............................