Measures to be taken by various State Government Authorities for ensuring compliance to GST by taxpayers/contractors/suppliers, etc.

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....on-compliant on GST common portal and have failed to make timely payments of GST collected by them, while filing returns. 2. The provisions of section 51 of GST Law (Central Goods & Services Act, 2017 and the Goa Goods & Service Tax Act, 2017) relating to Tax Deduction at Source (TDS) have still not been implemented and as such TDS deductions are not being presently made. As a result of this situation, the Works Contractors/Suppliers are getting into their hands the entire portion of tax amount of 12% of the value of contract from the Government without any TDS. Thus if a works contractor/supplier commits any default in filing his GST returns on time, he is able to utilize this tax amount for his business without depositing the same into G....

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....which was due as per GST Law. The Concerned Authorities shall carry out necessary changes in their Rules/Byelaws/Manuals/Work Order/Letter of Intent, etc. as may be required for making the submission of documentary proof mandatory towards GST compliance upto date for being eligible to receive any work order/supply order. iii) Eligibility for receiving any payments The concerned Authorities shall obtain before sanctioning/making any payments, a copy of Application Reference Number(ARN) generated on GST common portal by the Taxpayer after filing his latest return which was due as per GST Law. The Concerned Authorities shall carry out necessary changes in their Rules/Byelaws/Manuals/Work Orders issued/Tender documents, etc. as may be requir....

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.... The entire registration details and return filing status of the concerned Taxpayer will be displayed on the screen. Upon conforming that concerned Works Contractor/Supplier/Taxpayer has filed all returns till date, the Concerned Authorities shall endorse a certificate on the file noting that the status has been duly verified on GST Common Portal and thereafter proceed further for processing of the matter for issuing tender form/work order/releasing payments/issuing permission as the case may be. The statutory time limits for online filing of each type of returns is made available on the GST common Portal. 4. The Concerned Authorities shall issue necessary Circulars/instructions to all their sub-ordinate authorities/undertakings under thei....