Guidelines for Deductions and Payments of TDS by the DDOs Of State Government Authorities under GST.

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....the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. The amount 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 alongwith 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 Value on which tax is deducted, amount of tax deducted at source etc. 2. As per the Acts, every deductor shall deduct the tax amount from the payment made to the supplier of goods or services or both and remit the tax amount so deducted with the Government account through NEFT to RBI or a cheque to be deposited in one ....

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..... 6. Under Option I, Treasury shall provide to DDO a cheque for TDS payment against every bill with TDS deduction. For this purpose DDO shall create a challan on GST common portal for payment of TDS deduction for each bill, selecting OTC cheque mode of payment at one of the authorised banks and attach the challan with the bill while submitting to Treasury. 7. Under Option II, TDS amounts deducted from bills submitted by a DDO shall be kept under a separate Deposit Account, opened for a DDO in the Treasury. For payment of TDS, DDO shall create a challan for aggregate TDS amount on GST common portal selecting NEPT/RTGS payment mode and remitting bank as Reserve Bank of India PAD. GST portal shall automatically select beneficiary name as GST....

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....e(d) the 2% TDS amount of GST and (e) net amount payable to the Contractor/ Supplier/ Vendori. (ii) The DDO shall login into the GSTN Portal (using his GSTIN) and generate the Challan with CPIN (Common Portal Identification Number)). In the Challan with CPIN he shall have to fill in the desired amount of payment against one/many Major Head(s) (CGST/SGST/UTGST/IGST) and the relevant component (e.g. Tax) under each of the Major Head. (iii) While generating the Challan with CPIN, the DDO will have to select mode of payment as OTC Cheque and the Bank where the payment will be deposited through OTC Cheque mode. (iv) The DDO shall prepare and submit the bill on Khajane 1 attaching the challan along with the bill. (v) In the Bill, (a) net am....

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....ny other periodic basis. 12. Following process shall be followed by the DDOs in this regard: (i) The DDO shall prepare the Bill based on the Expenditure Sanction. The Expenditure Sanction shall contain the (a) value of contract (b) total invoice amount (c) net amount on which TDS is made (d) the 2% TDS amount of GST and (e) net amount payable to the Contractor/ Supplier/ Vendor. (ii) The DDO shall prepare the bill on Khajane 2 and submit to respective Treasury. (iii) In the Bill, (a) the net amount payable to the Contractor/ Supplier/ Vendor and (b) 2% as TDS under GSTwi11 be specified. (iv) The TDS amount shall be mentioned in the Bill for booking in the Deposit Account with the Head of Account 8449-00-120-0-xx-662. (v) The DDO w....

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....l also attach a copy of the challan created by him. (xi) The Treasury officer in Khajane 2 will pass the bill by clearing the Deposit Account operated against that particular DDO after exercising necessary checks. (xii) Upon successful payment, a CIN (Challan Identification Number) will be generated by the RBI and will be shared electronically with the GSTN Portal. Through this CIN the TDS amount paid 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. (xiii) The DDO should maintain a Register as per proforma given in Annexure 'A' to keep record of all TDS deductions made by hi....