State with reasons, whether the following statements are true or false under GST law: TDS under section 51 of CGST Act should be paid to the Government by the deductor within 15 days after the end of the month in which t

CS Professional · Advanced Tax Laws · PYQS · June 2021
State with reasons, whether the following statements are true or false under GST law: TDS under section 51 of CGST Act should be paid to the Government by the deductor within 15 days after the end of the month in which the deduction is made.

Answer & Explanation:

False. As per Section 51(2) of Central Goods and Services Tax Act, 2017 the amount deducted as tax under Section 51 shall be paid to the Government by the deductor within ten days (10 days) after the end of the month in which deduction is made in such manner as may be prescribed.

Topics: GST - Tax Deducted at Source (TDS)

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