Tax Deduction at Source under MGST Act: procedures for DDOs to deduct, deposit and report TDS monthly. DDOs must register on the GST portal, deduct TDS at the prescribed rate from supplier payments, book deductions to the designated Suspense Head, and periodically aggregate and remit those amounts via CPIN generated on GSTN using NEFT/RTGS or OTC. Upon payment a CIN is received and credited to the electronic Cash Ledger; DDOs must maintain records (Annexure A), file FORM GSTR-7 by the 10th of the following month, and issue TDS certificates in FORM GSTR-7A to deductees.
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Tax Deduction at Source under MGST Act: procedures for DDOs to deduct, deposit and report TDS monthly.
DDOs must register on the GST portal, deduct TDS at the prescribed rate from supplier payments, book deductions to the designated Suspense Head, and periodically aggregate and remit those amounts via CPIN generated on GSTN using NEFT/RTGS or OTC. Upon payment a CIN is received and credited to the electronic Cash Ledger; DDOs must maintain records (Annexure A), file FORM GSTR-7 by the 10th of the following month, and issue TDS certificates in FORM GSTR-7A to deductees.
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