TaxTMI 
TaxTMI 
TNGST Act, 2017 - Commercial Taxes Department - Guidelines for Deductions and Deposits of TDS by the DDO under GST.
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....TR-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 responsibility of filing return in FORM GSTR-7 on the common portal for every month in which deduction has been made based on which the benefit of deduction shall be made available to the deductee. All the DDOs in the Government, who are performing the role as deductor have to register with the common portal and get the GST Identification Number (GSTIN). 3. The subject section which provides for tax deduction at source was not notified to come into force with effect from 1st July, 2017, the date from which GST was introduced. Government has recently notified that these provisions shall come into force with effect from 1st October, 2018,....
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....er have to receive the details of amount, GSTIN of the Contractor, Invoice details from the DDOs in consolidated manner at the end of the month. (f) Necessary reconciliation of the details submitted by the DDOs shall be done by the Nodal Officer with reference to the amount credited at Nodal Officer's Bank Account. (g) As per GST Act, the amount so deducted shall be remitted in GSTN along with GSTR7 on before 10th of succeeding month. Hence the Nodal Officer has to remit the amount deducted from the DDOs, through GSTN Portal by Internet Banking / NEFT / RTGS as per guidelines with the details sent by the DDOs at Units. (h) Intimation on the remittances with details shall be sent by the Nodal Officer to DDOs concerned. III. Role of Drawing and Disbursing Officers (a) The Drawing and Disbursing Officers shall submit the Bills along with Vouchers to PAOs / Treasuries with a schedule of TDS on GST for making payment. (b) The Schedule shall contain the following details:- Name of the DDO Name of the Nodal Officer GST-TAN(GSTIN) of the nodal officer Name of the Contractor/Supplier Contractor/supplier GSTIN Invoice No. Invoice Date Total Taxable value of the Contract Am....
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....Treasury level with the details of amount remitted shall be given. (VI) The operational guidelines issued in the Government orders shall be followed scrupulously by all the HODs so as to ensure prompt remittance of TDS made under GST Act within the due dates prescribed for this purpose and thereby avoid payment of penal charges on delayed remittance. The HODs are further directed to complete the process envisaged for them within three days from the date of issue of this Government order and co-operate with the Treasuries and Accounts Department and Commercial Taxes Department to fully comply with the guidelines and be ready for making TDS remittances. 6. Accordingly, all Heads of departments are requested to nominate nodal officer for the purpose of tax deduction at source under GST Act. The officer so nominated may be instructed to get registration under GST Act as Tax Deductor by filing application in GST REG 7 through common portal of GST www.gst.gov.in and the procedure for filing application for registration as tax deductor is enclosed in Annexure-A. The Nodal officer shall have PAN and if PAN is not available, TAN can be used for the purpose of registration. The Nodal offic....
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....entered by you. PART - II : OTP Verification 1. Enter the individual OTPs sent to your e-mail id & the Mobile number in the respective boxes. 2. In case, you have not received the OTPs due to any reason, you may click on the link "Click here to resend the OTP". 3. Click on the button "Proceed". 4. A Temporary Reference Number (TRN) will be generated. Please note this TRN is for further course of action. 5. Now, you have to fill up the rest of the details in the Registration Application against this TRN only. 6. Click on the button "Proceed" to leave this page. 7. This TRN will be valid for 15 days. So you can always come back to the system for filling up the rest of the details at any time within such 15 days. In case this TRN expires beyond 15 days, you will have to follow the steps as detailed in Part I and Part Il all afresh. PART - III : Filling up the registration Form : Entering TRN 1. Go to the GST Portal at www.gst.gov.in 2. Click on the "Services" Tab →Click on "Registration" →Select "TRN". 3. Enter the TRN as you have noted down previously. 4. Enter the Captcha Code as displayed on screen. 5. Click on the button "Proceed". 6. You will be guided to....
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....s Details will be displayed with a tick (√) mark. PART - VI : Filling up the registration Form : Tab 2 : DDO Details 1. Enter the Personal details of the DDO in the first part of this page. 2. Here you will have to enter: (a) name of DDO, (b) Father's name of DDO, (c) Date of Birth, (d) Mobile Number, (e) e- mail address, (f) Gender, (g) Telephone (landline) with STD Code. 3. Enter the Identity Information of the DDO in the second part of this page. 4. Here you will have to enter: (a) Designation of DDO, (b) PAN of DDO, (c) Aadhaar Number (not mandatory) 5. Enter the Residential details of the DDO in the third part of this page. 6. Here you will have to enter: (a) Residential address of the DDO. 7. Now, upload a photograph of the DDO in JPEG format (file size max. 100kb) 8. Select the button "Also authorized signatory" as Yes. 9. Click on "Save and Continue" to proceed to the next tab. 10. Once all the required data is filled up, you will find that the Tab: DDO Details will be displayed with a tick (√) mark. PART - VII : Filling up the registration Form : Tab 3 : Authorised Sanatory Details 1. As you have already selected t....