TaxTMI 
TaxTMI 
FAQs on TDS under GST dated 28-09-2017
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.... established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); (f) public sector undertakings. Q. 3 Describe the responsibilities of DDO in TDS under GST to get his/her office registered under GST? Ans. A. To know the GSTIN of his office B. To be aware of the contract value C. To know when to deduct TDS under GST D. To know the nature of TDS (IGST or CGST & SGST/UTGST) to be deducted & the rate of tax E. To know the GSTIN of his/her vendors/suppliers F. To deduct TDS while making/crediting payment G. To generate CPIN while depositing the deducted tax H. To pay the deducted amount of TDS to the appropriate Govt. A/c I. To submit GSTR-7(Return) J. To generate GSTR-7A (TDS certificate for suppliers) Registration requirement for TDS deductors & Procedure of Registration Q. 4 Does every Government office require to be registered under GST laws? Ans. Yes, every Government office shall get itself mandatorily registered under GST. Here the role of DDO is very important as he is responsible for deducting tax while making/crediting payment under GST in applicab....
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....ctor will be generated. This GSTIN is the GST Registration No. of the applicant office. Q. 13 How do I know that GSTIN has been generated for my office or not? Ans. Information will be given to the DDO in his registered email id as well as registered mobile no. Q. 14 After getting GSTIN what should I do? Ans. DDO should update his DDO master details with the GSTIN in their respective DDO login in E-bill module of PFMS. Q. 15 As a DDO, I have to enter some personal information to get TDS registration. What will happen if I get transferred? Will I still be responsible for any lapse committed by the DDO who succeeds me? Ans. It is true that the DDO is personally liable for any lapses regarding TDS deduction. But at the same time, the personal details of the DDO as entered in the Registration Form can always be amended; it is suggested that, the new DDO upon assuming of office should immediately amend such details. However the GSTIN of the deductor will remain unaltered. Q. 16 If the new DDO does not amend the details of his predecessor in office whether the ex-DDO would be liable for any laps....
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.... 3 Lakhs to him prior to 01.10.2018. Now, I am making payment of the balance amount of ₹ 7 Lakh after 01.10.2018. Should I deduct tax on ₹ 10 Lakh? Ans. No. Tax cannot be deducted for any payment made prior to 01.10.2018. So deduction will be made only in respect of ₹ 7 Lakh Q. 23 I enter into a contract with a supplier ABC where the value of taxable supply is ₹ 2 Lakh and payment of ₹ 1 Lakh has been made on 15.10.2018. Now, on 20.10.2018 the contract value is revised from ₹ 2 Lakh to ₹ 6 Lakh. Am I liable to deduct any tax and if so, on which amount? Ans. Yes, TDS shall have to be deducted on entire amount i.e. ₹ 6 lakhs while making remaining payment of ₹ 5 Lakh. In other words, 12,000/- would be deducted when remaining payment of ₹ 5 Lakh is made. Q. 24 Mr A. Roy, a DDO has purchased goods during May, 2018. He could not make payment for such purchase due to shortage of allotment. He is expected to receive allotment only in October, 2018. Is he liable to deduct TDS while making payment in the month of October considering that the purchase was made before October?&nbs....
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.... IGST @2%. Q. 29 Health Department of WB receives a taxable service from MNO company of WB. What would be the nature of TDS to be deducted here & what would be the rate of deduction? Ans. The DDO of the Health Department is liable to deduct TDS (1% CGST+1% SGST) while making payment to MNO Company as in this case the supplier or the vendor & the DDOs office (the place of supply) both are in West Bengal. TDS Payment Q. 30 How can I discharge my TDS liability? Ans. TDS liability can be discharged by debiting of Electronic Cash Ledger only at the time of filing return in FORM GSTR 7. Q. 31 Payment is made in respect of a single contract whose value of taxable supply is ₹ 3.5 Lakh. Two bills amounting to ₹ 1.5 lakh & ₹ 2 lakh respectively are passed for such payment. Since in respect of both the bills the amount paid does not exceed ₹ 2.5 lakh, I think that no tax is required to be deducted. Am I right? Ans. No. Here the payments are being made against a single contract value of taxable supply exceeding ₹ 2.5 Lakh. Here, the value of taxable supply in the contract is ₹ ....
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....turn in FORM GSTR-7 for the month in which such deductions are made. Q. 37 What is the need for filing a return when deposit of TDS has already been made? Ans. Electronic cash Ledger of the DDO will be credited when tax deducted at source is deposited in Government account. Payment of such liability (which is the tax deducted at source) shall have to be done by debiting of the electronic cash Ledger and that can be done only while submitting FORM GSTR 7. So, unless the return in FORM GSTR 7 is submitted the payment liability of the DDO will not be treated as discharged. Q. 38 Mr S has deducted GST amounting to ₹ 50,000/- in the month of Nov'18. He filed return on 16.12.2018. Is he liable to pay a late fee? Ans. Yes he is liable to pay a late of ₹ 600/- at the rate of ₹ 100/- per day for delay of 6 days (11.12.2018 - 16.12.2018). Maximum amount of late fee payable is capped at ₹ 5,000/- Similar late fees is applicable under SGST Act / UTGST Act. Q. 39 During October, 2018, I have not deducted any amount of GST. Do I need to file return for the month of October? Ans. The Deductor ....
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...., return can be filed Q. 48 What are the features of FORM GSTR-7 Offline Utility? Ans. The key features of FORM GSTR-7 Offline Utility are: * The FORM GSTR-7 details of Table 3 and 4 can be prepared offline, with no connection to Internet. * Most of the data entry and business validations are in built in the offline utility, reducing errors upon upload to GST Portal. Q. 49 From where can I download and use the FORM GSTR-7 Offline Utility in my system? Ans. Following steps are required to be performed to download and open the FORM GSTR-7 Offline Utility in your system from the GST Portal: 1. Access the GST Portal: www.gst.gov.in. 2. Go to Downloads > Offline Tools > GSTR7 Offline Utility option and click on it. 3. Unzip the downloaded Zip file which contain GSTR7_Offline_Utility.xls excel sheet. 4. Open the GSTR7_Offline_Utility.xls excel sheet by double clicking on it. 5. Read the 'Read Me' instructions on excel sheet and then fill the worksheet accordingly. Q. 50 Do I need to login to GST Portal to download the FORM GSTR-7 Offline Utility? Ans. No. One can download the FORM GSTR-7 Offlin....
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.... it was processed without error. Do I need to download the generated file? Ans. No, it is not necessary to download the GSTR-7 JSON File processed without error. One can download it only if he wants to update, add or delete the details added previously. One can download the uploaded file for record if so required. Interest, Penalty & Late Fee Q. 59 Mr A, a DDO has submitted return for the month of November upon payment of liability as shown in such return on 11.12.2018. Is he liable to pay interest? Ans. Mr. A has to pay interest for one day as return is to be filed by 10th December, 2018. Q. 60 Mr X has deducted ₹ 1 lakh of TDS in Nov'18. He deposits ₹ 70,000/- on 10.12.2018 & the rest of ₹ 30,000 on 30.01.2019. He submits the return in FORM GSTR 7 on 28.02.2019. Has he incurred any liability to pay late fee or interest? Is he liable to pay any penalty? Ans. Electronic Cash Ledger of the DDO is credited on 10.12.2018 and 30.01.2019 with ₹ 70,000/- and ₹ 30, 000/- respectively on account of deposit of TDS of ₹ 70,000/- on 10.12.2018 & ₹ 30,000 on 30.01.2019. Since return i....