Duty D12-2HK, published by GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-2HK]

As at 6 September 2026. In force from 1 October 2018.

Record CBIC/GST/DUTY/51, published 1 October 2018. Synthetic record: the register composed these words to show what the department could publish. No department published them.

Cite: Duty CBIC/GST/DUTY/51, GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-2HK]. Machine: D12-2HK.

Addressee: Every department or establishment of the Central Government or State Government, local authority, Governmental agency and notified person.

Required: Deduct tax at the rate of one per cent from the payment made to the supplier where the total value of supply under a contract exceeds two lakh and fifty thousand rupees.

Period: Deducted amount paid within ten days after the end of the month of deduction.

Form: Form GSTR-7.

Source: Section 51, Central Goods and Services Tax Act, 2017 [S10-7QN].

Penalty provision: Section 122, Central Goods and Services Tax Act, 2017 [S10-A39].

Published by: GST Policy Wing, Central Board of Indirect Taxes and Customs.

In force: from 1 October 2018.