(a) Mohan, a registered person in Salem, Tamil Nadu, makes intra-State supply of taxable goods amounting to ₹13,57,000 (inclusive of GST) to a Public Sector Undertaking (PSU). Consideration for same is received in 5 equal instalments from the PSU. Tax rates applicable: CGST 9%, SGST 9%, IGST 18% 1. What will be your view with respect to applicability of TDS provisions as per section 51 of the CGST Act, 2017 regarding above transaction? 2. What is the period by which TDS is required to be deposited to the Government account?

(b) Every registered person executing works contract shall keep separate accounts for works contract under CGST Rules, 2017. List the details to be maintained.