Under Section 51(2) of the CGST Act, when must a deductor ordinarily pay GST deducted at source to the Government?
Question and options
Under Section 51(2) of the CGST Act, when must a deductor ordinarily pay GST deducted at source to the Government?
Within seven days after month-end
Within ten days of each deduction irrespective of month-end
Within ten days after the end of the month of deduction
Within fifteen days after quarter-end
Answer and explanation
Correct answer: C - Within ten days after the end of the month of deduction
Section 51(2) of the CGST Act, 2017 requires the amount deducted to be paid to the Government within ten days after the end of the month in which it was deducted. The period does not run from each deduction, and there is no quarterly payment.
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