TMI BlogDeductor Registration procedure under GST Law- In five StepsX X X X Extracts X X X X X X X X Extracts X X X X ..... Deductor Registration procedure under GST Law- In five Steps - By: - Sandeep Rawat - Goods and Services Tax - GST - Dated:- 15-10-2018 - - TDS stands for Tax Deduction at Source (TDS).It facilitates sharing of responsibility of tax collection between the deductor and the tax administration. It also ensures regular inflow of cash resources to the Government. It acts as a powerful instrument to prevent tax evasion and expands the tax net, as it provides for the creation of an audit trail. I have prepared all working steps with necessary explanation to get registration by deductor under provision of the GST law. Persons liable to deduct tax under GST Law: As per the Section 51 of the CGST Act, the following persons a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re mandatorily required to deduct TDS :- a department or establishment of the Central/ State Government; or local authority; or Governmental agencies; or such persons or category of persons as may be notified by the Government on the recommendations of the Council. The following class of persons under clause (d) of section 51(1) of the CGST Act, 2017 has been notified vide notification No. 33/2017 Central Tax dated 15.09.2017 :- an authority or a board or any other body,- set up by an Act of Parliament or a State Legislature; or established by any Government, with fifty-one percent or more participation by way of equity or control, to carry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out any function; society established by the Central/ State Government or a Local Authority under the Societies Registration Act,1860; public sector undertakings. REGISTRATION OF DEDUCTOR OF TAX IN GST: The existing deductors of STDS/TCS under VAT Act will not be automatically migrated to GST. Section 24(vi) of the CGST Act, 2017 provides for compulsory liability for registration for the deductors of TDS. A deductor in GST will be required to get registered and obtain a GSTIN [Goods Services Tax Identification Number] as a TDS deductor even if he is separately registered as a supplier. A deductor has to get himself registered through the portal www.gst.gov.in by using their PAN/TAN. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entire process is online. The process of registration of TDS Deductors in GST have been prepared in only five steps : STEP I : Entering User credentials for Registration Application Go to the GST Portal at www.gst.gov.in Click on the Services Tab Click on Registration Select New Registration . Find the box I am a which will capture your status as an applicant. Select Tax Deductor from the drop-down menu. Look below for the options: I have a (a) PAN (b) TAN. Please select the option TAN . Enter the TAN in the box below. Now find the box State and select your State (e.g. West Bengal) from the drop-down Menu. Select the applicable dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trict (e.g. Howrah) from the drop- down Menu in the District box . Find the box Legal name of the Tax deductor . Enter the name as mentioned in TAN. Please don t deviate from such data. Enter your e-mail address and Mobile Number in the respective boxes. Please ensure that this e-mail and mobile are regularly accessed by you. OTP for registration will be sent to these contacts only. Enter the Captcha Code as displayed onscreen. Click on the button Proceed . Automatically you will be guided to the next page. 13. The system will also send 2 different OTPs. One to the Mobile Number and another to the e-mail id as entered by you. STEP II : OTP Verification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Enter the individual OTPs sent to your e-mail id the Mobile number in the respective boxes. In case, you have not received the OTPs due to any reason, you may click on the link Click here to resend the OTP . Click on the button Proceed . A Temporary Reference Number (TRN) will be generated. Please note this TRN is for further course of action. Now, you have to fill up the rest of the details in the Registration Application against this TRN only. Click on the button Proceed to leave this page. This TRN will be valid for 15 days. So you can always come back to the system for filling up the rest of the details at any time within such 15 days. In cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e this TRN expires beyond 15 days, you will have to follow the steps as detailed in STEP I and STEP II all afresh. STEP III : Filling up the registration Form : Entering TRN Go to the GST Portal at www.gst.gov.in Click on the Services Tab Click on Registration Select TRN . Enter the TRN as you have noted down previously. Enter the Captcha Code as displayed on screen. Click on the button Proceed . You will be guided to the next page. STEP IV : Filling up the registration Form : OTP Verification This time only 1 OTP will be sent to your e-mail id the Mobile number. Enter the OTP in the respective box. In case, you have not received the OTPs due to any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason, you may click on the link Click here to resend the OTP . Click on the button Proceed . You will be guided to the My saved Applications page. The link of your application for Registration as a Tax Deductor in Form GST REG 07 will be displayed on screen with the corresponding expiry date of 15 days. Click on the blue coloured box with an icon of Pen under the field Action to proceed. Now you will be guided to the main application form for filling up the details. This will have 5 different tabs. Please ensure that all the fields in the individual tabs are duly selected. STEP V : Filling up the registration Form : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tab 1 : Business Details As per the GST Law, Business includes all activities undertaken by a Govt. Dept. or a Local Authority. So, the Business details as mentioned in this Form will capture your Office details. The Legal Name of Tax Deductor, e-mail address, Mobile No., TAN and Status as a Tax Deductor will be displayed on screen automatically as all these have already been entered by you. Ignore the box Trade Name . Select your Office type e.g. Govt. Dept./ Local Authority etc. from the drop down menu of the box Constitution of Business . Select Type of Government as State or Central (as applicable) if you have entered your constitution as Govt. Dept. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of liability will be auto-populated. You need not worry even it shows as the current date because you will be liable to deduct TDS only from the day, Section 51 of the CGST /SGST Acts, 2017 is notified i.e. with effect from 01.10.2018. If you apply for registration after this date, you will be liable from the date of application for registration. Enter the State Jurisdiction details by selecting the applicable District and Sector/Circle/Charge/Unit from the drop-down menu. Enter the Center Jurisdiction accordingly. To know the Central Jurisdiction, you may click on the designated link given therein and find the appropriate data. Click on Save and Continue to proceed to the next tab. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Once all the required data are filled up, you will find that the Tab: Business Details will be displayed with a tick ( ) mark. Tab 2 : DDO Details 1. Enter the Personal details of the DDO in the first part of this page. 2. Here you will have to enter: (a) name of DDO, (b) Father s name of DDO, (c) Date of Birth, (d) Mobile Number, (e) e- mail address, (f) Gender, (g) Telephone (landline) with STD Code. 3. Enter the Identity Information of the DDO in the second part of this page. 4. Here you will have to enter: (a) Designation of DDO, (b) PAN of DDO, (c) Aadhar Number (not mandatory) 5. Enter the Residential details of the DDO in the third part of this page. 6. Here you will have to enter: (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Residential address of the DDO. 7. Now, upload a photograph of the DDO in JPEG format (file size max. 100kb) 8. Select the button Also authorized signatory as Yes. 9. Click on Save and Continue to proceed to the next tab. 10. Once all the required data is filled up, you will find that the Tab: DDO Details will be displayed with a tick ( ) mark. Tab 3 : Authorised Signatory Details As you have already selected the button Also authorized signatory as Yes in the previous page, the data from DDO details will be auto- populated. Click on Save and Continue to proceed to the next tab. Once all the required data is filled up, you will find that the Tab: Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orised Signatory Details will be displayed with a tick ( ) mark. Tab 4 : Office Address Details Enter the DDO s Office Address details in the first part of this page. Enter the Office Contact details in the second part of this page. Select the nature of possession of premises from drop-down menu. Now, select from the drop-down menu, a type of document you want to upload as an address proof. Now upload such document accordingly either in PDF or JPEG format (file size max. 2mb) Click on Save and Continue to proceed to the next tab. Once all the required data is filled up, you will find that the Tab: Office Address Details will be displayed with a tick ( ) mark. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ab 5 : Verification Select the Verification Check Box. Select the DDO s name (with TAN) from the drop-down menu of Name of Authorised Signatory . Enter Place. You can sign the application either with your DSC or with EVC. Select the appropriate option and proceed accordingly. In case you face any glitch regarding attaching your DSC, a designated link for solution is provided in the page itself. If you have entered all the details and have successfully submitted your properly signed application, the page will now display a success message and accordingly an Acknowledgement will be sent to you. Now, the proper officer will process your application and your 15 digit GSTIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a Tax Deductor will be generated. For further clarification and professional assistance, feel free to contact at sandeeprawatca@gmail.com (Mr. Sandeep Rawat has vast experience knowledge in dealing with Direct and Indirect Taxation. He is providing his expertise service as Managing Partner at SRT Consultancy Service. He can be reached at sandeeprawatca@gmail.com ) - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
