https://www.taxtmi.com/circulars?id=70099 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. en-us Wed, 10 Oct 2018 00:00:00 +0530 Mon, 25 May 2026 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70099 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. Circulars GST - States Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70099