TaxTMI 
TaxTMI 
Guidelines for deductions and deposits of TDS by the DDO under GST.
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.... deducted as tax under this section shall be paid to the Government by deductor within ten days after the end of the month in which such deduction is made along with a return in FORM GSTR-7 giving the details of deductions and deductees. Further, the deductor has to issue a certificate to the deductee mentioning therein the contract value, rate of deduction, amount deducted etc. 2. As per the Act, every deductor shall deduct the tax amount from the payment made to the supplier of goods or services or both and deposit the tax amount so deducted with the Government account through NEFT to RBI or a cheque to be deposited in one of the authorized banks, using challan on the common portal. In addition, the deductors are entrusted the responsibi....
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....th Option II: Bunching of TDS deducted from the bills on weekly, monthly or any periodic manner 5. In order to give effect to the above options from 01.10.2018, a process flow of deduction and deposit of TDS by the DDOs has been finalised by Government of India in consultation with CGA for guidance and implementation by Central and State Government Authorities. The same process flow is adopted for Government of Andhra Pradesh. The process flow for Option I and Option II are described as under: Option I - Individual Bill-wise Deduction and its Deposit by the DDO 6. In this option, the DDO will have to deduct as well as deposit the GST TDS for each bill individually by generating a CPIN (Challan) and mentioning it in the Bill itself. 7. ....
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....ized Bank so selected by the DDO. viii. Upon successful payment, a CIN will be generated by the RBI/Authorized Bank and will be shared electronically with the GSTN Portal. This will get credited in the electronic Cash Ledger of the concerned DDO in the GSTN Portal. This can be viewed and the details of CIN can be noted by the DDO anytime on GSTN portal using his Login credentials. ix. The DDO should maintain a Register as per proforma given in Annexure 'A'to keep record of all TDS deductions made by him during the month. This Record will be helpful at the time of filing Monthly Return (FORM GSTR-7) by the DDO. The DDO may also make use of the offline utility available on the GSTN Portal for this purpose. x. The DDO shall generate TDS Cer....
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....prepare the CPIN on the GSTN Portal for the amount (already booked under the Suspense Head). vii. While generating the CPIN, the DDO will have to select mode of payment as either (a) NEFT/RTGS or (b) OTC. In the OTC mode, the DDO will have to select the Bank where the payment will be deposited through OTC mode. viii. The DDO shall prepare the bill for the bunched TDS amount for payment through the concerned payment authority. In the Bill, the DDO will give reference of all the earlier paid bills from which 2% TDS was deducted and kept in the suspense head. The DDO may also attach a certified copy of the record maintained by him in this regard. ix. The payment authority will pass the bill by clearing the Suspense Head operated against th....