TMI BlogOffice memo for TDS authorities under GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... GST and 1% under Central GST from the payment made or credited to the supplier where the location of the supplier and place of supply are with the State of Sikkim. Similarly, the tax at source shall be deducted at the rate of 2% under Integrated GST (IGST) where supplies are received by Government Departments, Local Authorities and Government Agencies in the course of inter- state supplies. (Refer Section 51 of Sikkim Goods and Services Tax Act, 2017 Central Goods and Services Tax Act, 2017 and section 20 of Integrated Good and Service Tax Act, 2017 . 2. Under Section 51 of SGST CGST, the Drawing Disbursing officer (D DO) is liable to deduct tax from the payment made or credited to the suppliers where the total value of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formation Technology Cell of FRED for any assistance guidance for obtaining DSC or EVC. It is mandatory for D Dos of the Government departments to register with the GSTN portal and the Heads of the Department D DO shall be held responsible for any default or the non- compliance of any of the provisions of the GST Act. Registration can also be done by the Heads of the Department / Heads of offices if the TAN is registered in the name of Heads of Department or Heads of Office. 6. The D DO is required to file a monthly return in Form GSTR-07 within the 10 th day of the succeeding month of deduction, i.e. by the 10 th of the following month. The return shall be filed by the D DO departments and agencies registered under GST even if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the concerned Drawing Disbursing Officer maintained in the Central Bank of India on the basis of details provided by Pay Accounts Office. iv) The State bank of Sikkim and Information Technology Cell of FRED shall workout the modalities as laid down in Para 8. (iii) above in order to ensure that the data pushed through the SIFMS is receivable by the SBS for onward action. v) Information Technology Cell of FRED shall simultaneously arrange to push the deductions and disbursements of TDS (GST) details released by PAO to the FRED website for information of all D DOs in order to facilitate them to file the returns under GST Act The D DO shall view the information from the FRED website (wwwsikkimfredgov.in) using their Login ID and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay in addition to the penalty It is further clarified that the Fines, Interest on delay and any penalties levied under the Act shall be recovered from the defaulting officer concerned and shall not be charged to the consolidated fund of the State 10. The commercial Tax Division of FRED shall open a help desk in their respective office premises at Gangtok, Rongphu, and Jorethang Geylzing and shall provide all the required support and guidance to the They shall also provide required trainings and handholding on Implementation of GST, trainings on GST software for registrations, returns and payment procedures to be followed by the D Dos at the earliest along with a copy of relevant Acts and Rules for compliance of the GST Act. 11. Any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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