TDS on GST: DDOs must generate CPIN, remit via NEFT/OTC, obtain CIN and file monthly GSTR-7. DDOs must deduct GST TDS under Section 51 on qualifying contracts, register on the GST portal, and for each bill generate a CPIN specifying Major Head components. Payment via NEFT/RTGS (using CPIN/RBI credentials) or OTC (government cheque to authorized banks) must be completed within 15 days; the UTR from payment is updated to obtain CIN which credits the DDO's electronic Cash Ledger. DDOs must maintain a monthly TDS Register, file FORM GSTR-7 monthly, and issue FORM GSTR-7A TDS certificates to deductees.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TDS on GST: DDOs must generate CPIN, remit via NEFT/OTC, obtain CIN and file monthly GSTR-7.
DDOs must deduct GST TDS under Section 51 on qualifying contracts, register on the GST portal, and for each bill generate a CPIN specifying Major Head components. Payment via NEFT/RTGS (using CPIN/RBI credentials) or OTC (government cheque to authorized banks) must be completed within 15 days; the UTR from payment is updated to obtain CIN which credits the DDO's electronic Cash Ledger. DDOs must maintain a monthly TDS Register, file FORM GSTR-7 monthly, and issue FORM GSTR-7A TDS certificates to deductees.
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