Mizoram Tax Dept. Issues TDS Guidelines for DDOs Under GST; Effective October 2018, as per Section 51 MGST Act.

The circular issued by the Taxation Department of Mizoram outlines guidelines for the deduction and deposit of Tax Deducted at Source (TDS) by Drawing and Disbursing Officers (DDOs) under the GST framework, effective from October 1, 2018. As per Section 51 of the MGST Act 2017, government agencies must deduct TDS from payments exceeding INR 2.5 lakh. DDOs must deposit the deducted amount within ten days of the month's end, file returns in FORM GSTR-7, and issue TDS certificates. Two options for TDS payment are detailed: individual bill-wise deduction and bunching of deductions for periodic deposit.

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