TMI BlogTNGST Act, 2017 - Commercial Taxes Department - Guidelines for Deductions and Deposits of TDS by the DDO under GST.X X X X Extracts X X X X X X X X Extracts X X X X ..... uch deduction is made alongwith a return in FORM GSTR-7 giving the details of deductions and deductees. Further, the deductor has to issue a certificate to the deductee mentioning therein the contract value, rate of deduction, amount deducted etc. 2. As per the Act, every deductor shall deduct the tax amount from the payment made to the supplier of goods or services or both and deposit the tax amount so deducted with the Government account through NEFT to RBI or a cheque to be deposited in one of the authorized banks, using challan on the common portal. In addition, the deductors are entrusted the responsibility of filing return in FORM GSTR-7 on the common portal for every month in which deduction has been made based on which the benefit of deduction shall be made available to the deductee. All the DDOs in the Government, who are performing the role as deductor have to register with the common portal and get the GST Identification Number (GSTIN). 3. The subject section which provides for tax deduction at source was not notified to come into force with effect from 1st July, 2017, the date from which GST was introduced. Government has recently notified that these provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs Bank Account (exclusively opened for TDS on GST) through PAOs / Treasuries by ECS. (e) The Nodal Officer have to receive the details of amount, GSTIN of the Contractor, Invoice details from the DDOs in consolidated manner at the end of the month. (f) Necessary reconciliation of the details submitted by the DDOs shall be done by the Nodal Officer with reference to the amount credited at Nodal Officer's Bank Account. (g) As per GST Act, the amount so deducted shall be remitted in GSTN along with GSTR7 on before 10th of succeeding month. Hence the Nodal Officer has to remit the amount deducted from the DDOs, through GSTN Portal by Internet Banking / NEFT / RTGS as per guidelines with the details sent by the DDOs at Units. (h) Intimation on the remittances with details shall be sent by the Nodal Officer to DDOs concerned. III. Role of Drawing and Disbursing Officers (a) The Drawing and Disbursing Officers shall submit the Bills along with Vouchers to PAOs / Treasuries with a schedule of TDS on GST for making payment. (b) The Schedule shall contain the following details:- Name of the DDO Name of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suries as per instructions issued in Government orders. (c) Treasuries and Accounts Department shall make provision in IFHRMS to make ECS payment to the Nodal Officer, updating the details of DDO, Nodal Officer GST-TAN (GSTIN) No. Bank Account, Contractor / Supplier's GSTIN etc. and make Report Generation from DDO level, Nodal Officer level and PAO/Treasury level with the details of amount remitted in consultation with Commercial Taxes Department. V. Role of National informatics Centre (a) NIC shall develop additional provision in ATBPS and in Web Payroll / Payroll software for Non Salary Bills for the inclusion of making ECS payment to the Nodal Officer, updating the details of Nodal Officer GST-TAN No (GSTIN), Bank Account, Contractor / Supplier's GSTIN No. etc. (b) Report Generation from DDO level, Nodal Officer level and PAO/Treasury level with the details of amount remitted shall be given. (VI) The operational guidelines issued in the Government orders shall be followed scrupulously by all the HODs so as to ensure prompt remittance of TDS made under GST Act within the due dates prescribed for this purpose and thereby avoid payment of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drop-down menu. 4. Look below for the options: I have a (a) PAN (b) TAN. Please select the option TAN . 5. Enter the TAN in the box below. 6. Now find the box State and select your State (e.g. West Bengal) from the drop-down Menu. 7. Select the applicable district (e.g. Howrah) from the drop- down Menu in the District box. 8. Find the box Legal name of the Tax deductor . Enter the name as mentioned in TAN. Please don't deviate from such data. 9. 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. 10. Enter the Captcha Code as displayed onscreen. 11. Click on the button Proceed . 12. 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. PART - II : OTP Verification 1. Enter the individual OTPs sent to your e-mail id the Mobile number in the respective boxes. 2. In case, you have not received the OTPs due to any reason, you may click on the lin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e box Trade Name . 4. Select your Office type e.g. Govt. Dept./ Local Authority etc. from the drop down menu of the box Constitution of Business . 5. Select Type of Government as State or Central (as applicable) if you have entered your constitution as Govt. Dept. 6. Date 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. 7. Enter the State Jurisdiction details by selecting the applicable District and Sector/Circle/Charge/Unit from the drop-down menu 8. Enter the Center Jurisdiction accordingly. To know the Central Jurisdiction, you may click on the designated link given therein and find the appropriate data. 9. Click on Save and Continue to proceed to the next tab. 10. Once all the required data are filled up, you will find that the Tab: Business Details will be displayed with a tick ( ) mark. PART - VI : Filling up the registration For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e drop-down menu of Name of Authorised Signatory . 3. Enter Place. 4. You can sign the application either with your DSC or with EVC. 5. Select the appropriate option and proceed accordingly. 6. In case you face any glitch regarding attaching your DSC, a designated link for solution is provided in the page itself. 7. 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 as a Tax Deductor will be generated. ANNEXURE-B TO THE CIRCULAR NO.08/2018-TNGST DATED 12.11.2018 Record to be maintained by the DDO / Nodal Officer for filing of GSTR-7 of the following details:- 1. Sl. No. 2. GSTIN of the Deductee 3. Trade Name 4. Amount paid to the Deductee on which tax is deducted 5. Integrated Tax 6. Central Tax 7. State Tax 8. Total - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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