# section51gst
1 posts in `section51gst` tag
TDS Compliance Under GST: Insights into Section 51
Under Section 51 of the GST Act, specified entities must deduct TDS at 2% for payments exceeding ₹2.5 lakh. Exemptions include unregistered suppliers, exempt goods, and small contracts. Deductors must adhere to filing deadlines and compliance norms, while suppliers can claim TDS as ITC, fostering transparency and tax compliance.