GST TDS deduction and deposit guidelines for DDOs under Assam law, covering registration, remittance, and monthly return filing.
Guidelines prescribe the procedure for deduction, deposit and return filing of GST TDS by DDOs under section 51 of the Assam GST Act, 2017, including registration on the GST common portal, monthly deposit of the deducted amount, filing of FORM GSTR-7 and issuance of FORM GSTR-7A. The instructions set out the registration particulars required, the 2 per cent deduction rate for intra-State and inter-State supplies, the rounding rule for deduction, and the obligation to maintain a deduction register for monthly return filing.

Agent representation determines GST treatment: invoice issuance by agent makes principal-agent goods supply treated as supply.
The Commissioner clarifies that Schedule I treats movements of goods between principal and agent as supply only where the intermediary acts in a representative capacity; the practical, objective test is whether the agent issues the invoice for further supply in his own name (indicating authority to transfer title). If the agent invoices in his own name for onward supply, the entry applies and may trigger registration obligations; if invoices are issued in the principal's name, the entry does not apply.

Tax Deduction at Source under GST: DDOs must deduct, deposit via GSTN using CPIN and report in GSTR 7.
Government deductors must withhold TDS under Section 51, deposit deducted amounts to the Government via GSTN by generating a CPIN (payable by NEFT/RTGS or OTC), obtain CIN on payment which credits the electronic cash ledger, register as DDOs on the portal with GSTIN, maintain a register per Annexure A, and file monthly FORM GSTR 7 and issue FORM GSTR 7A. Two process flows are provided: Option I (bill wise CPIN per payment) and Option II (bunching deductions in a Suspense Head and periodic consolidated CPIN payment).

Recovery as land revenue: delegation allows commissioners to recover GST dues and sanction upset price, auction, or imprisonment.
Delegation authorizes specified Joint Commissioners, Deputy Commissioners and Additional Commissioners to recover GST dues as arrears of land revenue upon receipt of a proper officer's certificate, and to sanction upset price, auction and civil imprisonment under the Land Revenue Code in assigned sequences, subject to territorial jurisdictional limits.

Unverified transit declaration forms require assessment, penalty, and strict reporting where TDF-2 was not uploaded.
Unverified transit declaration forms (TDF-1) without the corresponding TDF-2 upload are treated as indicating that the goods were brought into Uttar Pradesh for sale. For financial year 2015-16, such cases are to be assessed under the second proviso to section 26 by applying the presumption under section 52, with tax under section 28(9) and penalty under section 54(1). The circular designates Assistant Commissioners (In-charge), Mobile Squad units as assessing authorities, authorises zonal transfer of pending cases, and prescribes monthly and quarterly reporting formats and deadlines.

Refund on inverted duty structure: formula requires net ITC-based computation and defines adjusted turnover criteria.
The amendment prescribes a formula for refund on account of inverted duty structure computing maximum refund as a function of turnover of inverted-rated supplies, Net ITC and Adjusted Total Turnover, defines Net ITC as input tax credit availed in the relevant period excluding certain claims, and retains the existing meaning of Adjusted Total Turnover; it also establishes a detailed Consumer Welfare Fund regime with a Standing Committee to administer credits, grants, investments, audits, and compliance measures.

Family assistance scheme: Rs. 5 lakh accidental-death benefit for eligible registered Rajasthan dealers' legal heirs.
Family Assistance Scheme provides a lump-sum accidental-death benefit of Rs. 5 lakhs to the nearest kin or legal heir of a registered Rajasthan VAT/GST dealer/trader who is a bona fide resident and has carried on business for at least one year, limited to proprietors, partners and heads or family members of HUFs; claims require no pending anti-evasion cases or outstanding VAT/GST returns/demands, mandatory specified documents, submission within six months of death, non-duplication with government-sponsored accidental-death insurance, and registration with the Rajasthan Vyapari Kalyan Board upon payment of the annual e-gras fee.

Extension of filing deadline for FORM GST TRAN-1 granted for affected registrants following portal technical difficulties.
Extension of the filing period for FORM GST TRAN-1 is granted to the class of registered persons who could not submit by the due date due to technical difficulties on the common portal, subject to recommendation by the Council; the Commissioner extends the deadline to 31 January 2019 by exercising powers under the procedural rule read with the enabling Act.

Extension of time for submission of FORM GST TRAN-1 allows affected registrants extra period after portal technical failures.
Extension of time is granted for submission of FORM GST TRAN-1 under rule 117(1A) read with section 168 of the Madhya Pradesh GST Act. The Commissioner, on Council recommendation, extends the filing period until 31st January, 2019 for the class of registered persons who could not submit by the due date due to technical difficulties on the common portal, limited to cases recommended by the Council.

TDS under GST enforcement guidance issued for Himachal Pradesh directing procedural and compliance steps for withholding obligations.
The Himachal Pradesh SGST circular dated 29 September 2018 provides administrative guidance on enforcement of the TDS provision under GST, directing state tax officers and taxpayers on procedural steps, compliance expectations, reporting and supervisory measures to ensure uniform application of the withholding obligation under GST.

Electronic liability ledger posting of departmental tax demands via Form DRC 07 mandated to ensure proper recording and recovery.
Instruction requires posting departmental tax demands to the taxpayer's electronic liability ledger using Form GST DRC 07 via the GSTN portal accessed through APTis, with IT-enabled MIS reporting. Officers must select appropriate demand heads and grounds (such as classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, place of supply, and excess refund released) and ensure enforcement and refund demands are entered so collections appear on the electronic liability ledger and cannot be misapplied.

TDS under GST: DDOs must withhold, remit and report TDS via challan routes ensuring monthly GSTR-7 compliance.
Section 51 requires Government deductors to withhold tax at source on specified supply contracts, remit deducted tax and file FORM GSTR-7; all DDOs must register on the GST portal. Two payment methods are prescribed: bill-wise challan with OTC cheque (Khajane 1) and aggregated periodic NEFT/RTGS remittance from a Treasury Deposit Account using RBI PAD and CPIN (Khajane 2). Detailed stepwise procedures for challan generation, bill preparation, Treasury payment, CIN crediting, maintenance of Annexure A register, monthly GSTR-7 filing and issuance of FORM GSTR-7A certificates are set out to ensure proper credit to deductees.

GSTR-3B return filing deadline extended for specified Uttar Pradesh taxpayers under the state GST framework.
The Uttar Pradesh Commercial Tax Commissioner amended an earlier GST order to prescribe a further time limit for furnishing GSTR-3B returns through the common portal. Taxpayers who obtained GSTIN under the specified Uttar Pradesh notification were required to file the return for the period from July 2017 to November 2018 electronically on or before 31 December 2018. The amendment adds an additional proviso to the existing return-filing arrangement under the Uttar Pradesh GST framework.

GST exemption for residential religious and yoga programmes applies when the primary purpose is advancement of religion or spirituality.
GST exemption applies to services by religious and charitable trusts for the advancement of religion, spirituality or yoga where fees, including boarding and lodging, are charged as part of a programme whose primary and predominant purpose is advancement of religion, spirituality or yoga. By contrast, provision of accommodation or food for consideration, or secular activities such as fitness, aerobics, dance or music classes, will be taxable.

Taxpayer allocation under GST assigns jurisdictional responsibility between Centre and State based on prescribed criteria and lists.
The order assigns registered taxpayers in Jammu & Kashmir to either Centre or State GST jurisdiction by reference to two annexed lists, directs remaining taxpayers to State jurisdiction, and provides for later review where turnover data or migration status alters a taxpayer's categorisation relative to the turnover threshold; trade associations are asked to notify members and soft copies of both lists are enclosed.

Tax Deduction at Source under GST requires deductors to deposit withheld tax, generate CPIN/CIN, and file monthly returns.
Section 51 requires government deductors to withhold GST TDS on specified contracts, register on the GSTN, generate CPINs for payments, deposit amounts via NEFT/RTGS or OTC to obtain a CIN crediting the electronic cash ledger, and file monthly FORM GSTR 7 while issuing FORM GSTR 7A certificates. Two procedural options are provided: bill wise immediate CPIN generation and deposit, or deduction with booking to a suspense head and periodic bunched deposits; DDOs must maintain the Annexure A register to support filing and certificate issuance.

Transfer of refund records: jurisdictional tax authority must upload FORM GST RFD-01B after receiving transferred refund files.
Where a taxpayer is administratively assigned to a tax authority different from the authority that manually received and processed a refund application in FORM GST RFD-01A, the refund processing authority must, after issuing the final refund order in FORM GST RFD-06, transfer all records, documents and files relating to the refund claim to the jurisdictional tax authority. The jurisdictional tax authority should then upload the refund order details in FORM GST RFD-01B on the common portal.

E-way bill compliance: limited documentary errors attract prescribed penalty instead of detention under procedural safeguards.
Where consignments are accompanied by invoice or specified documents and an e-way bill, proceedings under section 129 need not be initiated for limited documentary errors (minor name spelling errors with correct GSTIN, pin-code mistakes not affecting e-way validity, limited address locality errors, one- or two-digit document number errors, limited HSN-level errors with correct principal HSN and tax rate, and one- or two-character vehicle number errors). In such cases, officers should impose the prescribed penalty in FORM GST DRC-07 and send weekly records of consignments where section 129 was not invoked to their controlling officer.

Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted.
CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and must be claimed quarterly. Until online filing is available, claims are to be submitted manually in FORM GST RFD-10A with an undertaking of receipt, declaration of no prior claim, copies of FORM GSTR-3B and FORM GSTR-2A (with attested invoices not reflected), and bank account details. Proper officers must acknowledge or issue a single deficiency memo within fifteen days, validate GSTINs on the portal, scrutinize returns and sanction or reject in FORM GST RFD-06 with separate payment advice per tax head.

Electronic credit ledger debiting order required before refund filing; system validations, re credit and documentation rules clarified.
Claimants must submit FORM GSTR-2A print-out and Annexure A when claiming refunds; the proper officer may call for hard invoices only if GSTR-2A lacks details. Refund of unutilized ITC is computed as the least of three prescribed amounts and must be debited from the electronic credit ledger in the order of integrated tax first, then central and state tax equally, with inter ledger adjustments for shortfalls. Refund applications may be filed only after debiting as specified and generation of ARN. Re crediting rejected amounts follows FORM GST RFD 01B with simultaneous recovery where ineligible ITC is involved, while other re credits require an undertaking or final adverse decision.