TDS under GST: DDOs must deduct, deposit via CPIN/CIN, and file monthly GSTR-7 while issuing GSTR-7A certificates. Guidance requires DDOs to deduct GST TDS where contract thresholds apply, register on the GST portal, generate CPINs and deposit deducted amounts via NEFT/RTGS or OTC so that a CIN credits the DDO's electronic Cash Ledger. Two options are provided: individual bill wise CPIN generation and immediate deposit, or booking deductions to a Suspense Head and periodic bunching with consolidated CPINs. DDOs must file monthly Form GSTR-7, issue Form GSTR-7A certificates, and maintain the Annexure A register to document all TDS deductions.
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 under GST: DDOs must deduct, deposit via CPIN/CIN, and file monthly GSTR-7 while issuing GSTR-7A certificates.
Guidance requires DDOs to deduct GST TDS where contract thresholds apply, register on the GST portal, generate CPINs and deposit deducted amounts via NEFT/RTGS or OTC so that a CIN credits the DDO's electronic Cash Ledger. Two options are provided: individual bill wise CPIN generation and immediate deposit, or booking deductions to a Suspense Head and periodic bunching with consolidated CPINs. DDOs must file monthly Form GSTR-7, issue Form GSTR-7A certificates, and maintain the Annexure A register to document all TDS deductions.
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