Tax Deduction as per Section 51 Goa Goods and Services Tax Act, 2017 and Section 51 of the Cent Goods and Services Tax Act, 2017 and procedure / guidelines to be followed by Drawing and Disbursing Officers (DDO's) / Government Departments or Government Agencies / Local authorities etc. of the State Government.

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....cers (DDO's) / Government Departments or Government Agencies / Local authorities etc. of the State Government. The Goa Goods and Services Tax Act, 2017 (SGST) and the Central Goods and Services Tax Act, 2017 (CGST) has come into force with effect from 01st July, 2017. The Goods and Services Tax Acts envisages the tax on supply of goods and services or both. The Goods and Services Tax (GST).is also applicable for the supplies or services or both, made to the Government Departments / Agencies / Local authorities, in the course of its day to day activity. The relevant procedure for registration of a deductor, payment of tax to Government, issuance of TDS certificates, filing monthly returns etc. are explained hereunder. 1. Deductor: Se....

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....he GST portal. 3. TDS under GST : (a) Section 51 of Goa Goods and Services Act, 2017 provides the procedure for deduction of tax at source (TDS) at the rate of 02% by a deductor from the payment made or credited to the supply of taxable goods or services or both, where the total value of supply of goods or services or both, under a contract, exceeds two lakh fifty thousand rupees; except in cases where the location of the supplier and the place of supply is different from the State of registration of the DDO. illustration: DDO "XYZ" purchases computers for the office costing ₹ 20,00,000/- (basic price) from a local dealer. On such a purchase incidence of GST as notified for such supplies to be charged by the local dealer 18% (i.e....

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....t payable to the local dealer shall be as follows: (i) Amount payable . . . ₹ 23,60,000/- (ii) Less: TDS @ 2% . . . ₹ 40,000/- (iii) Net payable . . . ₹ 23,20,000/-(amount payable to the local dealer) (iii) The amount of TDS so deducted, shall be remitted into a separate bank account (current account) permitted to be opened in the name of the DDO, in any branch of State Bank of India only. (iv) The DDO shall, as per the sub-section (2) of Section 51 of the SGST and CGST Acts, make the payment of SGST as well as CGST, within ten days after the end of the month in which such deduction is made. That is to say, by the tenth day of succeeding month, in which the FVC bill has been cleared and paid by the Directorate of Acco....

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....on August, 2017; than the TDS certificate has to be issued on or before 15th August, 2017. Note 5: DDO should mention the CIN (challan identification number), which is generated after the challan is paid, on the TDS certificate being issued so as to enable the deductee to avail credit of TDS. (c) DDO should note the provision of sub-sections (3), (4) and (6) of section 51 of the SGST as well as CGST Acts; which interalia provides for penalties in delays in making tax payments and issue of TDS certificate to the local dealer (compulsorily within five days of making such payment) in the prescribed Form "GSTR-7A". (d) DDO is required to file a monthly return, electronically, in the prescribed Form "GSTR-7"; within ten days after the end of ....