TaxTMI 
TaxTMI 
DUTIES AND RESPONSIBILITIES OF TAX DEDUCTOR UNDER GST ACT, 2017
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....UTIES AND RESPONSIBILITIES OF TAX DEDUCTOR UNDER GST ACT, 2017 <br>News and Press Release<br>Dated:- 20-5-2026<br><BR>============= Document 1 % 5 6 # 3 4 DUTIES AND RESPONSIBILITIES 2 R E OF TAX DEDUCTOR UNDER GST ACT, 2017 Q W F G tÃch D S A Z V copa lock C X A GUIDELINE FOR DDOS chil option UPDATE ***. NEW UPDATE UPDATE COMMISSIONERATE OF STATE TAX GOVERNMENT OF ASSAM COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 1 % 5 6 # 3 4 2 R E Q W F G tÃn D S A Z OVERVIEW OF PROVISIONS C V copa lock RELATING TO TAX DEDUCTED AT SOURCE X chil option 1.Registration 2. Return 3. Payment COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 2 TDS COMES INTO FORCE FROM 1ST OCTOBER, 2018 % 5 6 # 3 4 2 1 2 R E W S Section 51 governing tax deduction at source has come into force w.e.f 1st October, 2018. G F A D copa lock C V X Z ** All the DDOs who are required to make payment to suppliers against procurement of taxable goods /services or both above Rs. 2.5 lac (two lac fifty thousand) under a single ....
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....contract shall obtain registration as a Tax Deductor on or before making such payment. COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 3 WHO IS A TAX DEDUCTOR? ? % 5 6 # 3 4 2 R E Q W F G UNDER SECTION 51 OF THE GST ACT, 2017 THE S A Z FOLLOWING CLASSES OF PERSONS ARE TAX DEDUCTOR V copa lock X A DEDUCTOR A department or Establishment of the Central or State Government B Local Authority C Government Agencies D (D)(a)An Authority or a Board or any other body - (i) set up by an Act of Parliament or a State Legislature 29 DEDUCTOR A department or Establishment of the Central or State Government chil option Legislature 29 COMMISSIONERATE OF TAXES , ASSAM 4 29 October 2018 WHO IS A TAX DEDUCTOR? ? % 5 6 # 3 4 2 R E Q W F G UNDER SECTION 51 OF THE GST ACT, 2017 THE FOLLOWING CLASSES OF PERSONS ARE TAX DEDUCTOR D S A Z C V copa lock X chil (ii) Established by any Government, with fifty-one percent or more participation by way of equity or control, to carry out any function option b)Society established by the Central or t....
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....he State Government or a Local Authority under Societies Registration Act, 1860(21 of 1860) E (c)Public sector undertakings COMMISSIONERATE OF TAXES , ASSAM 5 29 October 2018 DUTIES OF A DDO % 5 6 # 3 4 2 R E Q W F G 1 To check if deduction is required to be made D S A Z C V copa lock X chil To obtain registration 2 option To make payment within 10th day of the subsequent month of deduction 3 To submit return within 10th day of the subsequent month of deduction 4 6 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 ? First duty of a TAX DEDUCTOR % 5 6 # 3 4 2 R E Q W F G D S A Z V copa lock C X chil To obtain online registration at www.gst.gov.in option COMMISSIONERATE OF TAXES , ASSAM 7 29 October 2018 REGISTRATION PROCEDURE OF TAX DEDUCTOR % 5 6 # 3 4 2 Under Section 24(1)(vi) of GST Act: Any person liable for deduction of tax at source u/s 51 is liable for registration under GST as a TAX DEDUCTOR R W E Q F G A tÃch D S A Z C V copa lock X chil U/R ....
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....12 Tax Deductor shall submit an online application, in FORM GST REG-07 for grant of registration through the GST Portal www.gst.gov.in option B The application form submitted for registration shall be signed electronically using Class 2 and above DSC (Digital Signature Certificate) or Aadhar based e- Signature or EVC. C COMMISSIONERATE OF TAXES , ASSAM 8 29 October 2018 CHECK LIST FOR OBTAINING REGISTRATION % 5 6 # 3 4 2 E R W TAN (Tax Deduction and Collection Account Number) issued under the Income Tax Act, 1961. Q F G tÃnh 1 D S A Z C V copa lock X PAN of the office, only if the office is also a business entity e.g. ASTC, APDCL, etc. (Only in case of DDOs of business entity). chil 2 option Office E-mail , landline and/or Mobile number of office ( If no land line, not required). DOB , residential address, E-mail & Mobile no of the DDO / Authorised Signatory. 3 PAN / Aadhaar No of DDO PAN / Aadhaar No of the Authorised Signatory DIN (Director Identification No) if Deductor is a Company. 4 9 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 CHECK LIST FOR OBTAINING REGISTRAT....
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....ION % 5 6 # 3 4 2 R E Q W Photo of the DDO/Authorised Signatory. ( Photo can be taken instantly via webcam). Land document of the premises such as Electricity Bill, Telephone Bill, Rent receipt etc. F G tÃch D S A Z V 5 copa lock C X chil option Class 2 or above DSC (Digital Signature Certificate) (mandatory for Company) Aadhaar based e-Signature or 6 or EVC (Electronic through mobile OTP. verification code) 10 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 CHECK LIST FOR OBTAINING REGISTRATION % 5 6 # 3 4 2 A Tax Deduction and Collection Account Number (TAN) issued under Income Tax Act, 1961. * A Digital Signature Certificate (DSC) for signing the online application electronically or Aadhaar based e-signature or EVC. But DSC is mandatory for Company. Office email id and Office mobile/phone number for electronic verification. Proof of address of the Office (electricity bill, Municipality receipt etc.). Photos of the DDO & the Authorised Signatory. R E Q W F G D S A Z V copa lock C X Essential documen....
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....ts required for Registration chil option 11 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 HOW TO FILL UP APPLICATION FOR REGISTRATION IN FORM GST REG-07 PART-A Filing TDS Registration Application In Part-A of the application form, the following needs to be filled up : i. Legal Name of the Tax Deductor as per TAN e.g., COMMISSIONER OF TAXES,ASSAM i. PAN : To enter the PAN of the office, if the office is also a business entity e.g. ASTC, APDCL. ii. TAN : TAN (Tax Deduction and Collection Account Number) issued under the Income Tax Act, 1961 e.g. SHLC00672A iii. Email Address : To enter the email id of the office. e.g. [email protected] iv. Mobile number : To enter the mobile number e.g. 9435556006. Once Part-A is filled up, e-mail OTP & mobile OTP will be sent before filling Part-B. 12 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 www.gst.gov.in IN THE ADDRESS BAR OF THE WEB TYPE BROWSER Goods and Services Tax "> Login Home Services Notifications & Circulars Acts & Rules Grievance Registration Payments User Services New Registration Registration by Non-Resident Foreign Taxpayer Amendment of Registrati....
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....on Non - Core Fields Track Application Status Login Go to Registration>> New Registration>> I am a >> Tax Deductor : 2 1 User Credentials OTP Verification New Registration . indicates mandatory fields Temporary Reference Number (TRN) New Registration I am a Select Select Taxpayer GST Practitioner Tax Deductor District Calar+ COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 14 Login m Registration : Fill the fields of Part-A in GST Portal and click PROCEED Temporary Reference Number (TRN] New Registration I am a Tax Deductor State " UTO Assam District Kamrup Metropolitan Legal Name of the Tax Deductor (As mentioned in TAND COMMISSIONER OF TAXES District I have a Permanent Account Number (PAN) Tax Deduction Account Number (TAN) Tax Deduction Account Number (TAN) - SHLC00672A Email Address cotassam@@yahoo.com DoTP will be sent to this Email Address Mobile Number" +91 9435556006 0 Separate OTP will be sent to this mobile number Type the characters you see in the image below 936733| PROCEED COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 ....
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.... 15 Login hm Insert both OTP in the fields Goods and Services Tax + Login Home Services GST LaW + Downloads Search Taxpayer + Help + English Home > Registration > Verify 2 User Credentials OTP Verification Verify OTP indicates mandatory fields Mobile OTP Enter OTP sent to your mobile number Email OTP Enter OTP sent to your Email Address O Please check the junk/spam folder in case you do not get email. Need OTP to be resent? Click here BACK PROCEED 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 16 Login TRN shall be generated to fill the Part-B TRN remains valid for 15 days m Goods and Services Tax -- +] Login Home Services GST Law Downloads Search Taxpayer v Help Home > Registration > Verify English You have successfully submitted Part A of the registration process. Your Temporary Reference Number (TRN) is 181700071028TRN. Using this TRN you can access the application from My saved Applications and submit on GST Portal. Part B of the application form needs to be completed within 15 days, i.e. by ' 19/10/2017 ' using this TRN. PROCEED 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM ....
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.... 17 HOW TO FILL UP APPLICATION FOR REGISTRATION IN FORM GST REG-07 PART-B V ENTER TRN WITHIN 15 DAYS . V USE THE RECEIVED OTP. Filing TDS Registration Application V FILL THE REQUISITE INFORMATION. UPLOAD THE DOCUMENTS WHERE EVER REQUIRED. V UPLOAD THE DOCUMENTS AS PER THE SIZE V ENTER TRN WITHIN 15 DAYS . V USE THE RECEIVED OTP. V FILL THE REQUISITE INFORMATION. UPLOAD THE DOCUMENTS WHERE EVER REQUIRED. V UPLOAD THE DOCUMENTS AS PER THE SIZE 18 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 Login m Go to Registration>> New Registration>> Temporary Reference Number(TRN) : Goods and Services Tax Home GST Law Downloads Search Taxpayer Help Services Home > Registration 1 2 User Credentials OTP Verification New Registration indicates mandatory fields Temporary Reference Number (TRN) New Registration Temporary Reference Number (TRIV) Enter Temporary Reference Number (TRN) Type the characters you see in the image below. Enter characters as displayed in the CAPTCHA image PROCEED 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 19 Insert the TRN: Login TRN i....
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....s sent to the email & mobile no also Goods and Services Tax -- Downloads Search Taxpayer Help GST Law Services Home Home > Registration 1 2 User Credentials OTP Verification New Registration * indicates mandatory fields New Registration Temporary Reference Number (TRN) Temporary Reference Number (TRN). 181700071028TRN Type the characters you see in the image below Enter characters as displayed in the CAPTCHA image PROCEED 20 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM Login m Same OTP will be sent to both e-mail & mobile number. 2 User Credentials OTP Verification Verify OTP * indicates mandatory fields Mobile / Email OTP @ Fill OTP sent to Mobile and Email Please check the junk/spam folder in case you do not get email. Need OTP to be resent? Click here BACK PROCEED 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 21 Login r This is the gateway for Part-B: Registration shall not be complete if PART-B is not filed Goods and Services Tax [> Logout FOX Dashboard Search Taxpayer Help Downloads Services GST Law Dashboard My Saved Applic....
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....ations English Creation Date Form No. Form Description Expiry Date Status Action 04/10/2017 GST REG-07 Application for Registration as Tax Deductor at source 19/10/2017 Draft 0 Click the blue Action icon Track Application Status You do not have any submitted applications 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 22 There are five parts in Part-B: Login 1. Fill each page in sequence 2. Click "Save & Continue" Application Type Last Modified Due Date to Complete Profile 19/10/2017 04/10/2017 15% TOS Application R 0 1 2 5 3 4 Appirant Details Legal Name of the Tax Deductor COMMISSIONER OF TAXES Mobile Number Cotassami @ yahoo.com TAN Type of Registration Text Daductor 9HL0006724 Construction of Business! Trade Name "Date of Liability to Deduct Tax' 04 102017 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 23 APPLICATION FOR REGISTRATION IN FORM GST REG-07 PART-B -TILE NO. 1 In Part-B with five pages in the application form that need to be filled up : Page One : BUSINESS DETAILS Filing TDS Registration Application To enter the trade name, if a....
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....ny V To enter the Constitution of Business such as Government Department, Public Sector Undertaking, etc. To enter the date of liability 24 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 APPLICATION FOR REGISTRATION IN FORM GST REG-07 PART-B -TILE NO. 1(Business Details) V To enter the jurisdiction i.e whether State or Centre Sector/Circle/Ward/Charge/Unit, etc. e.g., Unit - C , Circle-7 for Commissioner of Taxes Filing TDS Registration Application V To enter the type of registration as Tax Deductor (DDOs are Tax Deductor) 25 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 APPLICATION FOR REGISTRATION IN FORM GST REG-07 PART-B -TILE NO. 1(Business Details) V In the Trade Name field, enter the trade name of your business. Note: Trade name of the business is different from the legal name of the business. Filing TDS Registration Application V In the Constitution of Business drop-down list, select the type of constitution of your business. This will be validated with the CBDT Database for a match with the TAN entered in Part A of the form. V Select the Date of Liability to Deduct / Collect Tax using the calendar. V In the ....
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....Trade Name field, enter the trade name of your business. V In the Constitution of Business drop-down list, select the type of constitution of your business. This will be validated with the CBDT Database for a match with the TAN entered in Part A of the form. V Select the Date of Liability to Deduct / Collect Tax using the calendar. 26 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 APPLICATION FOR REGISTRATION IN FORM GST REG-07 PART-B -TILE NO. 1(Business Details) Filing TDS Registration Application V In the District drop-down list, select the district of your business. In the Sector/ Circle / Ward/ Charge/ Unit drop-down list, select the appropriate choice. V In the Commissionerate Code, Division Code and Range Code drop-down list, select the appropriate choice. ( TAKE "IN FORM" GUIDANCE) V Click the SAVE & CONTINUE button. You will notice a blue tick on the Business Details section indicating the completion of the tab information and notice the Profile indicating the percentage completion of the application form. V In the District drop-down list, select the district of your business. In the Sector/ Circle / Ward/ Charge/ Unit drop-down list, ....
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....select the appropriate choice. V In the Commissionerate Code, Division Code and Range Code drop-down list, select the appropriate choice. ( TAKE "IN FORM" GUIDANCE) V Click the SAVE & CONTINUE button. 27 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 After successful completion of each tile shall become Blue Application Type TDS Application Last Modified 04/10/2017 Due Date to Complete 19/10/2017 Profile 63% Business Details Po Drawing and Disbursing Officer 80 Authorized Signatory Office Address of Tax Deductor 1 Verification Details of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax · indicates mandatory fields & Personal Information Name of Person First Name Middle Name Enter Middle Name Last Name GOEL ANURAG Name of Father First Name Middle Name Enter Middle Name Last Name Enter Last Name Enter First Name [] Mobile Number® Email Address [email protected] Date of Birth® DD/MM/YYYY +01 0425556006 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 28 APPLICATION FOR REGISTRATION IN FORM GST REG-07 PART-B -TILE NO. 2 Personal Details of DDO Details of D....
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....DO( Drawing and Disbursing Officer) V To enter the personal details of DDOs, such as Name, Father's Name, Photo, DOB, Gender, Mobile No., PAN/Aadhar No., Passport No., etc. and Residential address of DDO. Filing TDS Registration Application 29 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 Upload photo in JPEG within 100KB or Take a picture State District PIN Code V Enter PIN Code Select Select Document Upload Upload Photograph (of person whose information has been given above)" 6 Only JPEG file format is allowed TAKE PICTURE 1) Maximum file size for upload is 100 KB OR You can use your device camera take selfie photograph. Choose File |No file chosen BACK SHOW LIST ADD NEW SAVE & CONTINUE 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 30 After successful completion the tile shall become Blue A A Goods and Services Tax [ Logout BOX -- GST Law Search Taxpayer Dashboard Downloads Help Services Home > TDS Registration English Last Modified Profile Application Type Due Date to Complete TDS Application 04/10/2017 19/10/2017 91% > ....
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.... > V Authorized Signatory Office Address of Tax Deductor Verification Drawing and Disbursing Officer Business Details * indicates mandatory fields Details of Authorized Signa Primary Authorized Signatory & Personal Information COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 31 APPLICATION FOR REGISTRATION IN FORM GST REG-07 PART-B -TILE NO. 3 Authorised Signatory V In some of the government office, the bills are paid by the head of the office. In such cases, there is no Authorised Signatory. So no need to fill this page. V But in some of the government offices, the bills are paid by an authorised person, generally the second in command or an Account officer or any other person who gets the DDO power. Who is an Authorised Signatory? V In such cases, the DDO page shall be filled in with the data of the head of the office. V The Authorised Signatory page shall be filled in with the data of the person authorised to sign as a Disbursing officer. 32 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 APPLICATION FOR REGISTRATION IN FORM GST REG-07 PART-B -TILE NO. 3 Authorised Signatory Personal details of Authorise....
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....d Signatory V To enter the details of Authorized Signatory, such as Name, Fathers Name, Photo, DOB, Gender, Mobile No., PAN/Aadhar No., Filing TDS Passport No., etc. including Residential Registration address of Authorized Signatory. Application To give the consent for Deductor furnishing Aadhaar. V To declare the Verification using DSC, e- Signature etc. as the case may be. V To enter the details of Authorized Signatory, To give the consent for Deductor furnishing V To declare the Verification using DSC, e- Signature etc. as the case may be. 33 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 APPLICATION FOR REGISTRATION IN FORM GST REG-07 PART-B -TILE NO. 3 Authorised Signatory Personal details of Authorised Signatory IMPORTANT : In this page Primary Authorised signatory shall be the DDO & the personal details of the DDO to be filled in again. Filing TDS Registration Application Click "Add New" to add the name of the Authorised Signatory & insert the personal details of the Authorised signatory here V LIST SAVE & CONTINUE ADD NEW Designed & Developed by GSTN 34 COMMISSIONERATE OF TAXES , ASSAM ....
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.... 29 October 2018 Upload photo in JPEG within 100KB or Take a picture State District PIN Code Enter PIN Code Select Select Document Upload Upload Photograph (of person whose information has been given above)" 6 Only JPEG file format is allowed TAKE PICTURE 1) Maximum file size for upload is 100 KB OR You can use your device camera take selfie photograph. Choose File |No file chosen BACK SHOW LIST ADD NEW SAVE & CONTINUE 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 35 APPLICATION FOR REGISTRATION IN FORM GST REG-07 PART-B -TILE NO. 4 Office Address of Tax Deductor Office Address of Tax Deductor V To enter the type of Government i.e., whether Centre or State. Filing TDS Registration Application V To enter the date of liability to deduct tax. (Date of registration will be filled automatically.) V To enter the details of principal place of business i.e., the details of office address of the Deductor such as Building No., Name of Road, City, State, Pin Code, etc. Office Address of Tax Deductor V To enter the type of Government i.e., whether Centre or State. V To enter the date of liability to d....
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....educt tax. (Date of registration will be filled automatically.) V To enter the details of principal place of business i.e., the details of office address of the Deductor such as Building No., Name of Road, City, State, Pin Code, etc. 36 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 APPLICATION FOR REGISTRATION IN FORM GST REG-07 PART-B -TILE NO. 4 Office Address of Tax Deductor Office Address of Tax Deductor Filing TDS Registration V To enter the contact information of the office of the Deductor such as email, Mobile no, etc. V To enter the nature of possession of premises such as Own, Lease, Rented, etc. Application V To enter whether the Deductor has any other registration under GST in the State & if so to enter the GSTIN. To enter the IEC (Importer Exporter Code), if applicable. Office Address of Tax Deductor V To enter the contact information of the office of the Deductor such as email, Mobile no, etc. V To enter the nature of possession of premises such as Own, Lease, Rented, etc. V To enter whether the Deductor has any other registration under GST in the State & if so to enter the GSTIN. To enter the IEC (Importer Exporter Code....
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....), if applicable. 37 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 Upload a proof of possession of premises within 1MB in PDF or JPEG format Have you obtained any other registrations under GST in the same State? IEC (Importer Exporter Code), if applicable No Nature of possession of premises Document Upload Proof of Address of Tax Deductor Please Select 0 File with PDF or JPEG format is only allowed. Select Select Select Consent 6) Maximum file size for upload is 1 MB Leased Own Choose File |No file chosen Rented Shared Others BACK SAVE & CONTINUE 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 38 V Once all the information furnished , ensure that first four tiles have become blue Tick the undertaking Application Type Last Modified Due Date to Complete Profile TDS Application 04/10/2017 19/10/2017 100% > Office Address of Tax Deductor > V Verification Drawing and Disbursing Officer Authorized Signatory Business Details Verification . indicates mandatory fields V I hereby solemnly affirm and declare that the information given herein above is true and correct to ....
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....the best of my knowledge and belief and nothing has been concealed therefrom. Name of Authorized Signatory Place HIRANYA KUMAR SARMA[AHSPS8922L] GUWAHATI Designation / Status Date Joint Commissioner SUBMIT WITH DSC SUBMIT WITH EVC SUBMIT WITH E-SIGNATURE BACK 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 39 APPLICATION FOR REGISTRATION IN FORM GST REG-07 PART-B -TILE NO. 5 Verification Verification Verification & Undertaking Enable the verification box by ticking it. Filing TDS Registration Application Submit with DSC or e-signature or EVC If submitted with EVC : An Alpha numeric OTP shall be sent to the registered mobile number and the e-mail address. It may take a minute or two. Enter the OTP An ARN (Application Reference Number) shall be generated and sent to the e-mail address 40 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 Select the name of Authorised signatory from the drop down GST Law Services Downloads Dashboard Search Taxpayer Help Home > TDS Registration English Last Modified 04/10/2017 Due Date to Complete Application Type Profile TDS Application ....
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....19/10/2017 100% 1 Verification Drawing and Disbursing Officer Authorized Signatory Office Address of Tax Deductor Business Details Verification . indicates mandatory fields I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Name of Authorized Signatory HIRANYA KUMAR SARMA[AHSPS8922L] Enter Place Select ANURAG GOEL[ABSPG7930L] Date HIRANYA KUMAR SARMA[AHSPS8922L] Joint Commissioner 04/10/2017 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 41 Select the name of Authorised signatory from the drop down Dashboard Search Taxpayer Services GST Law Downloads Help English Home > TDS Registration Application Type Last Modified Due Date to Complete Profile TDS Application 04/10/2017 19/10/2017 100% V Verification Office Address of Tax Deductor Drawing and Disbursing Officer Authorized Signatory Business Details Verification · indicates mandatory fields I hereby solemnly affirm and declare that the information given herein above i....
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....s true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Name of Authorized Signatory . Place . HIRANYA KUMAR SARMA[AHSPS8922L] Enter Place Select ANURAG GOEL[ABSPG7930L] HIRANYA KUMAR SARMA[AHSPS8922L] Date Joint Commissioner 42 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM Click the box to become green Sign with EVC or DSC V Application Type TDS Application Last Modified 04/10/2017 Due Date to Complete 19/10/2017 Profile 100% > Business Details Drawing and Disbursing Officer > Authorized Signatory > Office Address of Tax Deductor V Verification Verification . indicates mandatory fields hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Name of Authorized Signatory . HIRANYA KUMAR SARMA[AHSPS8922L] Place. GUWAHATI Designation / Status Date Joint Commissioner 04/10/2017 SUBMIT WITH DSC SUBMIT WITH E-SIGNATURE SUBMIT WITH EVC BACK 29 October 2018 43 COMMISSIONERATE OF TAXES , ASSAM If submitted with EVC An Alpha-numeric....
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.... OTP shall be sent to e-mail & Mobile number Application Type Last Modified OTP Verification Due Date to Complete Profile 00% TDS Application Please enter OTP 8996DC Drawing and Disbursing Officer Business Details Au S OTP has been sent to your Email and Mobile number registered at the GST portal Verification · indicates mandatory fields I hereby solemnly affirm and nothing has been concealed there knowledge and belief and VALIDATE OTP CLOSE Name of Authorized Signatory HIRANYA KUMAR SARMA[AHSPS8922L] Place GUWAHATI Designation / Status Joint Commissioner Date 04/10/2017 SUBMIT WITH DSC SUBMIT WITH E-SIGNATURE SUBMIT WITH EVC BACK 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 44 The ARN shall be sent to the e-mail It may take 15 minutes [email protected] To: [email protected] Oct 4 at 1:13 PM Dear Sir/Madam, ANURAG, This mail is in reference to the Application for Registration as Tax Deductor at Source & GST REG-07. Your form is successfully submitted. Your Application Reference Number (ARN) is AA181017001754H dated 2017-10-04 13:13:26.985. You can access your....
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.... dashboard by providing your Temporary Reference Number (TRN) 181700071028TRN and check the status of form through "Track Application Status". This is a system generated mail. Best Regards, Government of Assam Commissioner ate of Taxes Disclaimer: This is a system generated mail for general information purposes only and unless otherwise specifically mentioned therein should not be construed as an acknowledgement, authentication and/or approval of any kind about the correctness of the information/data successfully submitted by you. Though all efforts have been made to keep the contents of this mail accurate, the same is not intended for and/or should not be construed as a statement of law or used for any legal purposes against GSTN. The information transmitted as part of this mail is meant only for the intended person/entity only and may contain confidential, proprietary and/or privileged information/material of GSTN. GSTN does not accept or assume any liability of any nature against any person/entity in relation to the accuracy, completeness, usefulness and/or relevance or otherwise of the information as part of this mail. Any use, reuse, review, retransmission, diss....
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....emination, paraphrasing, distribution or other uses o f the in formation contained in this mail, through any medium whatsoever, by any person/entity/recipient shall strictly be at their own risks and for any claims/issues in relation thereto GSTN shall not be liable for any expense, losses, damages and/or liability thereof. 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 45 The status of application appears : . indicates mandatory fields Track Application Status ARN Enter ARN SEARCH Search Result based on ARN : AA181017001754H ARN: AA181017001754H Form No .: GST REG-07 Form Description: Application for Registration as Tax Deductor at source Submission Date 04/10/2017 Status Pending for Processing @ Assigned To NA V 29 October 2018 46 COMMISSIONERATE OF TAXES , ASSAM The meanings of status : · indicates mand Track Application Status ARN . Meaning of status × Pending for Processing Application filed successfully. Pending with Tax Officer for Processing .* Pending for Clarification Notice for seeking clarification issued by officer. File Clarification within 7 days of date of notice on portal. Cla....
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....rification filed-Pending for Order Clarification filed successfully by Applicant. Pending with Tax Officer for Order .* Clarification not filed-Pending for Order Clarification not filed by the Applicant. Pending with Tax Officer for Rejection. * Approved Application is Approved. Registration ID and password emailed to Applicant. Rejected Application is Rejected by tax officer. Enter ARN SEARCH Search Re ARN: Form No .: Form Des Submissic Status *Timelines for processing and order are not applicable for Application for enrolment as a GST Practitioner. Assigned CLOSE Help Website Policies Website Policy Related Sites Contact Us System Requirements Central Board of Excise and Customs Help Desk Number: 0120-4888999 7 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 47 AMENDMENT AND CANCELLATION OF REGISTRATION % 5 6 # 3 4 2 E R W If there is any change in the particulars furnished Q F G tÃch in the application of registration (FORM GST D S A Z REG-07). V copa lock C DDOs needs to submit an online application in FORM GST REG-14 along with supporting docu....
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....ments for amendment of registration. (e.g., change in name & Personal information of DDO such as PAN, address, Mobile number etc. X chil option If the Tax Deductor is no longer liable to deduct tax at source u/s 51, the registration shall be cancelled by Tax Officer after issuance of SCN and the matter shall be informed to the tax Deductor in FORM GST REG -08. COMMISSIONERATE OF TAXES , ASSAM 48 29 October 2018 Next duty of the Tax Deductor ? % 5 6 # 3 4 2 R E Q W F G To deduct tax at source : tÃch D S A Z C V copa lock X To be done continuously during the month at the time of making payment to the suppliers option METHOD OF DEDUCTION ** APPLICABILITY AT DIFFERENT SITUATION COMMISSIONERATE OF TAXES , ASSAM 49 29 October 2018 WHEN TO DEDUCT TAX AT SOURCE? ? % 5 6 # 3 4 2 R E Q W F G Under Section 51 r/w Rule 5 of GST Act: tÃh D S A Z 51 r/w Rule 5 of GST Act: DDO is liable to deduct tax from the payment of a supplier when the total value of taxable supply of goods/services or both under a contract, exceeds Two lakh and fi....
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....fty thousand rupees. #Explanation .- For the purpose of deduction of tax specified above, the value of taxable supply shall be the amount excluding the CGST, SGST, IGST and cess indicated in the invoice but includes other taxes such as BCD (Basic Customs Duty). 29 October 2018 V copa lock C X chil option specified above, the value of taxable supply shall be the amount excluding the CGST, SGST, IGST and cess indicated in the invoice but includes other taxes such as BCD (Basic Customs Duty). 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 50 29 October 2018 RATE OF TAX FOR DEDUCTION OF TAX AT SOURCE % 5 6 # 3 4 2 R E Q W SOURCE For intra-state supply (For supplier within the same State) 1% CGST & 1% SGST both to be deducted. For inter-state supply ( Supply involves one State to another State) In such case, in place of CGST & SGST 2% IGST tax to be deducted. F G D S A Z C V copa lock X chil option COMMISSIONERATE OF TAXES , ASSAM 51 29 October 2018 DETERMINATION OF THE VALUE OF SUPPLY FOR DEDUCTION % 5 6 # 3 4 2 R E Q W To deter....
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....mine the taxable value of supply: The CGST & SGST or IGST tax or Cess shown in the invoice by the supplier shall be excluded and the rest of the taxable value shall be considered. The amount of CGST & SGST or IGST shown in the invoice shall not be considered as the value of supply. Illustration in the next slide F G tÃch D S A Z C V copa lock X chil option COMMISSIONERATE OF TAXES , ASSAM 52 29 October 2018 IN CASE ONE TIME PAYMENT IS MADE OF THE ENTIRE CONTRACT VALUE Illustration : Selling price of 10 computers @ Rs 50,000 Rs. 5,00,000.00 If the rate of tax (CGST) on computer is 6% CGST @ 6% Rs. 30,000.00 If the rate of tax (SGST) on computer is 6% SGST @ 6% Rs. 30,000.00 Total Invoice value Rs. 5,60,000.00 In this illustration , for TDS, DDOs will have to deduct CGST @1% & SGST @ 1% i.e., amount of tax to be deducted = CGST 1% on Rs. 5,00,000 = Rs. 5,000.00 SGST 1% on Rs.5,00,000 = Rs. 5,000.00 DDO shall pay Rs 5,50,000.00 to the supplier(inclusive of tax) 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 53 IN CASE PART PAYMENT IS MADE OF THE CONTRACT VALUE : Taxabl....
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....e Contract Value : Rs. 5,00,000.00 No of payment Amount paid TDS to deduct IGST CGST SGST 1st payment 3,00,000 6000 3000 3000 2nd payment 50,000 1000 500 500 3rd payment 1,00,000 2000 1000 1000 4th payment 50,000 1000 500 500 NOTE : Either IGST or CGST and SGST to be deducted * 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 54 IN CASE THE INITIAL CONTRACT VALUE WAS LESS THAN Rs. 2.5 LAC. BUT LATER IT EXCEEDS RS. 2.5 LAC RESULTANT TO A CONTINUOUS CONTRACT. (FOR EXAMPLE : SUPPLY OF PRINTING MATERIALS) Initial Taxable Contract Value : Rs 2,00,000.00 Value of supply Amount paid Cumulative Amount paid TDS to deduct IGST CGST SGST 2,00,000 2,00,000 2,00,000 NIL NIL NIL 50,000 50,000 2,50,000 NIL NIL NIL 2,00,000 2,00,000 4,50,000 9,000 4,500 4,500 1,00,000 1,00,000 1,00,000 2,000 1,000 1,000 *NOTE : Either IGST or CGST and SGST to be deducted 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 55 DDOS NEED TO DEDUCT TAX AS SGST & CGST OR IGST % 5 6 # 3 4 2 R E Q W F G IGST D S A Z TAX ON INTER STATE SUPPLY V copa lock C X chil TYPES OF TAXES option C....
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....GST CENTRAL TAX ON SUPPLY WITHIN A STATE SGST STATE TAX ON SUPPLY WITHIN THE STATE COMMISSIONERATE OF TAXES , ASSAM 56 29 October 2018 SITUATION :1 If GAD , Govt of Assam places an order to M/s XYZ Industries, Guwahati to supply 10 computers in Assam Bhawan , Delhi : SITUATION PLACE OF SUPPLIER PLACE OF SUPPLY DDO TAX 1 M/S XYZ Industries, Guwahati Assam Bhawan Delhi GAD Govt of Assam IGST 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 57 SITUATION :2 If SAD , Govt of Assam places an order to M/S ABC Enterprise, Karol Bagh in Delhi to supply 10 computers in Assam Secretariat, Guwahati: SITUATION PLACE OF SUPPLIER PLACE OF SUPPLY DDO TAX 2 M/S ABC Enterprise, Karol Bagh ,DELHI Assam Secretariat, Assam SAD Govt of Assam IGST 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 58 SITUATION :3 If PWD , Jorhat Division places an order to M/s XYZ Industries, Guwahati to supply 10 computers in its Jorhat office : SITUATION PLACE OF SUPPLIER PLACE OF SUPPLY DDO TAX 3 M/S XYZ Industries, Guwahati PWD Jorhat Division office PWD Jorhat Division SGST + CGST 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 59 SITUATION....
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.... :4 If GAD , Govt of Assam places an order to M/S ABC Enterprise, Karol Bagh in Delhi to supply 10 computers at Assam Bhawan,Delhi SITUATION PLACE OF SUPPLIER PLACE OF SUPPLY DDO TAX 4 M/s ABC Enterprise, Karol Bagh ,Delhi Assam Bhawan Delhi GAD , Govt of Assam NO TDS Supplier(ABC) and the place of supply(Assam Bhawan) are in Delhi and the recipient(GAD) is located in Assam. This supply is an intra-State supply so Central tax and Delhi State tax would be levied. In such case, transfer of TDS (Central tax + Delhi State tax ) to the cash ledger of M/s ABC of Delhi would be difficult. So in this instant case, GAD would not deduct TDS. 60 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM Determination of Head of TAX IGST or SGST & CGST SITUATION PLACE OF SUPPLIER PLACE OF SUPPLY DDO TAX 1 ASSAM DELHI ASSAM IGST 2 DELHI ASSAM ASSAM IGST 3 ASSAM ASSAM ASSAM SGST + CGST 4 DELHI DELHI ASSAM NO TDS Thumb Rule : See the invoice of the supplier COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 61 Monthly duty of the Tax Deductor % 5 6 # 3 4 2 R E Q W F G tÃch D S A Z To be done between 1st and 10t....
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....h day of next month C V copa lock X chil option FILING TDS RETURN 62 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 RETURNS BY TDS DEDUCTOR GSTR-7 OVERVIEW % 5 6 # 3 4 2 Online Every registered person required to deduct tax at source under the provisions of section 51 shall furnish a return in GSTR-7 electronically through a common portal (www.gst.gov.in), within ten days after the end of such month. Before 10th of next month. submission of Returns 29 Illustration : If the date of deduction is 12th October,2018, the detail of deduction shall be furnished in GSTR- 7 for the month of October,2018 which needs to be submitted within 10th November,2018. COMMISSIONERATE R E Q W F G D S A Z V copa lock C X chil option of Returns 29 12th October,2018, the detail of deduction shall be furnished in GSTR- 7 for the month of October,2018 which needs to be submitted within 10th November,2018. COMMISSIONERATE 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 63 RETURNS BY TDS DEDUCTOR GSTR-7 OVERVIEW #Every registered person required to deduct tax at source under se....
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....ction 51 shall furnish a Return in FORM GSTR-7 electronically through the GST Portal presently www.gst.gov.in ** The details furnished by the Deductor shall be made available electronically to the suppliers in Forms and manner of submission of Returns Part C of Form GSTR-2A and Form-GSTR-4A on the Common Portal after the due date of filing of Form GSTR-7 i.e. 10th of next month. The Tax Deduction Certificate shall be made available electronically to the supplier on the Common Portal in Form GSTR-7A on the basis of the Return furnished. 64 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 RETURNS BY TDS DEDUCTOR GSTR-7 OVERVIEW Beginning the Year and month needs to be filled up, e.g. Year : 2018 & Month : OCTOBER To enter the GSTIN of the Deductor e.g. 18ABCDE1234FIZQ To enter the legal name (as per TAN or PAN) e.g. Commissioner of Taxes, Assam and the trade name, if any shall be Auto Populated. To enter the details of TDS, such as GSTIN of Deductee, Amount paid to Deductee on which tax is deducted and the amount of tax deducted (IGST/CGST/SGST) To enter the amendments to details of TDS in respect of any earlier tax period i.e. to furnis....
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....h detail if there is any change in any entry of tax deduction. In Tile No: 4 How to fill TDS Return in Form GSTR-7 65 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 RETURNS BY TDS DEDUCTOR GSTR-7 OVERVIEW To enter the details of TDS viz., Description (IGST/CGST/SGST), Amount of tax deducted and the Amount paid. To enter the detail of Interest, Late fee payable and amount paid under IGST/CGST/SGST. How to submit TDS Return in Form GSTR-7 To enter the details of Refund claim from electronic cash ledger. To debit entry in electronic cash ledger for TDS/interest payment which shall be auto populated after payment of tax and submission of return. At the end to declare the Verification using DSC, e- Signature or EVC as opted for. 66 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 RETURN DASHBOARD GST Law Search Taxpayer Help + e-Way Bill System Dashboard Services â„¢ Payments User Services Refunds Registration Returns View e-Filed Returns Returns Dashboard Track Return Status Dashboard Returns English File Returns * Indicates Mandatory Fields Return Filing Period March Financial Year ....
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.... 2017-18 SEARCH Return for Tax Deducted at Source GSTR7 Due Date - 10/04/2018 PREPARE ONLINE PREPARE OFFLINE 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 67 RETURN DASHBOARD Goods and Services Tax GSTR-T for Tax Peructed ot Source FY -2017-18 GSTR-7 -TOS Detalls Details of the tox di ductcil 10.20 11.00 40.05: Total Amount Pod 2020 Eur PO:10 BACT TO FILE RETTENS PIEVIEN TOAFT CSIN PACHEED TOFILL COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 68 RETURN DASHBOARD ** Important Notice: If the TDS records are more than 500 . Please check here GSTR-7 -TDS Details 0 0 4. Amendments to TDS Details 3. Details of the tax deducted at source 5,6. Payment of tax Central Tax Integrated Tax Tax payable Interest payable Integrated Tax Central Tax Rs.0.00 Rs.0.00 Rs.0.00 Rs.0.00 Late fee payable Total Amount Paid to State/UT Tax Total Amount Paid to Total amount paid State/UT Tax Deductee Deductee Rs.- Rs.- Rs.0.00 Rs.0.00 Rs.0.00 Rs.0.00 TDS DETAILS No Record found for the provided Inputs. × BACK TO GSTR 7 TILE....
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....S ADD 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 69 RETURN DASHBOARD Dashboard Returns GSTR-7 TDS Add @ English TDS Details - ADD Amount paid to deductee on which tax is deducted (Rs.). GSTIN of Deductee Receiver Name ANGAD JASBIRSINGH ARORA Central Tax (Rs.) 07AJIPA1572E01X State/UT Tax (Rs.) Integrated Tax (Rs.)* BACK SAVE Returns GSTR-7 TDS Add English Dashboard TDS Details - ADD Amount paid to deductee on which tax is deducted (Rs.). GSTIN of Deductee Receiver Name 24BDDPA0314AFZG Jayaraman abirami Integrated Tax (Rs.) Central Tax (Rs.) State/UT Tax (Rs.) BACK SAVE 29 October 2018 70 COMMISSIONERATE OF TAXES , ASSAM RETURN DASHBOARD TDS DETAILS Processed TDS Details GSTIN of Deductee Amount paid to deductee on which tax is deducted (Rs.) Amount of tax deducted at source Actions Integrated Tax (Rs.) Central Tax (Rs.) State/UT Tax (Rs.) 18AJIPA1572E7ZE 1,00,000.00 2,000.00 0.00 0.00 BACK TO GSTR 7 TILES ADD 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 71 RETURN DASHBOARD GSTR-7 -TDS Details ** Important Notice: If the TDS records are ....
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....more than 500 . Please check here 3. Details of the tax deducted at 1 source 4. Amendments to TDS Details 0 5,6. Payment of tax Integrated Tax Central Tax Integrated Tax Central Tax Tax payable Interest payable Rs.2,000.00 Rs.0.00 Rs.0.00 Rs.0.00 State/UT Tax Total Amount Paid to State/UT Tax Total Amount Paid to Late fee payable Rs.0.00 Deductee Rs.0.00 Deductee Rs.1,00,000.00 Rs.0.00 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 72 AMENDMENT OF RETURN UPLOADED BY DEDUCTOR REJECTED BY DEDUCTEE TDSA Details Uploaded By Deductor Rejected By Deductee Month. Financial Year® Please Enter GSTIN 2017-18 Search GSTIN Number December 7 AMEND TDS DETAILS Processed TDSA Details Month (Tax Period) Original GSTIN Deductee Original Amount paid to deductee on which tax is deducted (Rs.) Revised GSTIN of Deductee Revised Amount paid to deductee on which tax is deducted (Rs.) Amount of tax deducted at source Actions Integrated Tax (Rs.) Central Tax (Rs.) State/UT Tax (Rs.) February 07AJIPA1572E91C 2,000.00 07AJIPA1572E91C 80.00 0.00 0.00 4,000.00 BACK TO GSTR 7 TILES 73 COMMISSIONERATE OF TAXES ....
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...., ASSAM 29 October 2018 AMENDMENT OF RETURN English GSTR-7 Dashboard Returns Amend TDS Details- Amend * Indicates Mandatory Fields Original Amount paid to deducte (Rs.) Original Month Onginal GSTIN Deductee 07AJIPA1572E91C Rs.2,000.00 February Integrated Tax (Rs.). . Revised GSTIN of Deductee Revised Amount paid to deductee (Rs.) 07AJIPA1572E91C Rs.2,000.00 Rs.40.00 Central Tax (Rs.) State/UT Tax (Rs.) Rs.0.00 Rs.0.00 BACK SAVE 74 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 AMENDMENT OF RETURN UPLOADED BY DEDUCTOR AMENDED BY DEDUCTOR TDSA Details Uploaded By Deductor Rejected By Deductee Month Financial Year® Please Enter GSTIN Search GSTIN Number 2017-18 December 7 AMEND TDS DETAILS Processed TDSA Details Month (Tax Period) Original GSTIN Deductee Original Amount paid to deductee on which tax is deducted (Rs.) Revised GSTIN of Deductee Revised Amount paid to deductee on which tax is deducted (Rs.) Amount of tax deducted at source Actions Integrated Tax (Rs.) Central Tax (Rs.) State/UT Tax (Rs.) February 07AJIPA1572E91C 2,000.00 07AJIPA15....
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....72E91C 4,000.00 80.00 0.00 0.00 BACK TO GSTR 7 TILES 75 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 AMENDMENT OF RETURN REJECTED BY DEDUCTEE 800 X Goods & Service Tax (GS X GSTReturn_Jasmine - Agil X Goods & Service Tax (GST X WebSocket Test Privacy error × × REJECTED BY DEDUCTEE C 6 6 Not secure ... uatretu Heductee SIT ROM BO SIT FO SIT Apps TDSA Details Rejected By Deductee Uploaded By Deductor Processed TDSA Details Month (Tax Period) Original GSTIN Deductee Original Amount paid to deductee on which tax is deducted (0) Revised GSTIN of Deductee Revised Amount paid to deductee on which tax is deducted (0) Amount of tax deducted at source Status Actions Integrated Tax (0) Central Tax (0) State/UT Tax (0) July 01ALYPD6528P2ZI 2,000.00 01ALYPD6528P2ZI 4,000.00 80.00 0.00 0.00 Modified BACK TO GSTR 7 TILES 3. Details of the tax deducted at 1 source 4. Amendments to TDS Details 1 5,6. Payment of tax Integrated Tax Central Tax Integrated Tax Central Tax Tax payable Interest payable Rs.2,000.00 Rs.0.00 Rs.80.00 Rs.0.00 State/UT Tax Total Amount Paid to State/U....
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....T Tax Total Amount Paid to Late fee payable Total amount paid Rs.0.00 Deductee Rs.0.00 Deductee Rs.1,00,000.00 Rs.4,000.00 77 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM Next duty of the Tax Deductor ? % 5 6 # 3 4 2 R E Q W F G To make the payment before submission tÃch D S A Z of Return : V copa lock C X chil To be done one time before submission of monthly Return and to create a consolidated CPIN option *MODE OF PAYMENT 1. TREASURY NON WORK 2. TREASURY WORK 3. NON TREASURY COMMISSIONERATE OF TAXES , ASSAM 78 29 October 2018 MODE OF TDS PAYMENT % 5 6 # 3 4 2 R E Q W F G Internet Banking through Authorized Banks for Non Treasuries D S A Z C V copa lock X chil option NEFT or RTGS from any Authorized Bank for Work & Non Work Treasuries 79 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 THREE TYPES OF DDO DDOs raise bills through the Treasury using Fin Assam (e.g. Departments / Heads of Departments / Subordinate offices etc.) 1 DDOs issue Government Cheque, where the number of deduction c....
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....ases are considerably high (e.g. Works Divisions, Forest Divisions etc.) 2 DDOs make payment through Banks (e.g. NRHM, SSA etc.) 3 80 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 I. PAYMENT BY DDO ( NON WORK TREASURY) Deduction & Deposit process for DDOs drawing from Treasuries through Bills V Individual Bill-wise Deduction and its Deposit of TDS will be made by the DDOs drawing their claim from Treasuries. V DDOs will generate a single month wise CPIN (Challan) from GST portal in respect of TDS deduction from the Bills. V The following steps need to be taken : 81 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 I. PAYMENT BY DDO ( NON WORK TREASURY) The DDO shall prepare the Bill on "FinAssam" as per Expenditure Sanction. The Expenditure Sanction shall contain following break up : V Total amount V Net amount payable to the Contactor / Supplier / Vendor V 2% TDS amount of GST (1% SGST + 1% Central GST or 2% IGST) Deduction of TDS should not be in fraction of rupees and the calculated value should be next higher rupee 82 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 Bill Preparation under FinAssa....
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....m 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 83 FLOW CHART Deduction process for DDOs drawing from Treasuries through Bills - Non works DDOs paying through Contingency Bills etc in Treasuries CTMIS TT 11 ekuber COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 84 The DDO shall prepare the Bill based on FinAssam " BENEFICIARY DETAILS State Fark rif Ituiti BILL VOUCHER DETAILS 20:00-2010 OST HILL INTEGRATION OST BILL INTEGRATION " TEETH Find he 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 85 Bill Form Generated on FinAssam to be submitted to Treasury. T.R. FORM - 24 [See Rule 179] Fully Vouched Contingent Bill Office of TEST OFFICE NAME Month of December, 201 Heed of Account : 2203-00-001-0161-000-14-00 DDO CODE : XXX AAT/02 BHI No 1002 dated 23-09-2018 Detailed HOA Beneficiary Details Voucher Details Description of Charge Pay Amour Production Net Amount COST BOST IGST TOS on Contral Tax Forat Royalty Income Tax Source Stata Tax VAT Security Dopoait 1 14-00 Test Details Put. Timsahali, Assam 28AUGDE1231F225 12A datid 29-09- 2018 GST BILL INTEGRATION - TEST XXXXX.XX 0....
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.....00 0.00 0.00 XX.XX 0.00 0.00 0.00 0.00 0.00 0.00 XXXXX.XX 128 datad 29-09- 2018 GST BILL INTEGRATION - TEST XXXXX.XX 0 00 0.00 0.00 XX.XX :0.00 0:00 0.00 0.00 0:00 0.00 XXXXX.XX TOTAL xxxxx.Xx 2.00 0.00 0.00 XX.XX 0.00 0.00 0.00 0.00 0.00 0.00 xxxxx.xx 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 86 The DDO can download a Register in Annexure 'A' from FinAssam to keep record of all TDS deductions made during the month. Annexure 'A' Record to be maintained by the DDO for filing of GSTR7 SI No. GSTIN of the Deductee Trade Name Amount paid to the Deductee on which tax is deducted Integrated Tax Central Tax State Tax Total (This Record will be helpful at the time of filing Monthly Return (FORM GSTR-7) by the DDO.) 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 87 I. PAYMENT BY DDO ( NON WORK TREASURY) V The DDO will deduct the TDS from each bill. V The Treasury will keep this under a Suspense account. V A single CPIN shall be generated by the DDO for the month. V This accumulated amount in the Suspense account shall be credited to Government account (GST Heads) on a monthly basis by the Treasury Officer as per the CPIN ....
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.... v The TDS amount shall be mentioned in the Bill for booking in the Suspense Heads as below: A. 8658 (Suspense Accounts) -101 (Pay & Accounts office) 2447 (GST-TDS -CGST) B. 8658 (Suspense Accounts) - 101 (Pay & Accounts office) 2448 (GST-TDS - IGST) C. 8658 (Suspense Accounts) - 101 (Pay & Accounts office) 2449 (GST -TDS - SGST) 88 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 I. PAYMENT BY DDO ( NON WORK TREASURY) V The DDO should maintain a Register in Annexure 'A' to keep record of all TDS deductions made by him during the month. This Record will be helpful at the time of filing Monthly Return (FORM GSTR-7) by the DDO. V At the end of the month, the DDO shall login into the GST portal and prepare a CPIN for the amount already booked under the Suspense account. In the challan he shall fill SGST/CGST/IGST under each of the Major Head. V While generating the challan, the DDO will have to select mode of payment as NEFT and select "Reserve Bank of India PAD" as the remitting Bank. 89 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 (ii) The DDO can download a Register in Annexure 'A' from FinAssam to keep record of all TDS deduction....
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....s made during the month. Annexure 'A' Record to be maintained by the DDO for filing of GSTR7 SI No. GSTIN of the Deductee Trade Name Amount paid to the Deductee on which tax is deducted Integrated Tax Central Tax State Tax Total (This Record will be helpful at the time of filing Monthly Return (FORM GSTR-7) by the DDO.) 90 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM I. PAYMENT BY DDO ( NON WORK TREASURY) e-Way Bill System Search Taxpayer v Dashboard Services - GST Law Help - Registration Returns User Services Refunds Payments View e-Filed Returns Returns Dashboard Track Return Status Alle Returns Help THI Batiam for Tax Deducted at Source Prepare Online : POURTE CHITHE Prepare Ofline: He logi e Tour on the 110. BuCO- Tant with haly COMMISSIONERATE OF TAXES ; ASSAM" 29 October 2018 I. PAYMENT BY DDO ( NON WORK TREASURY) I. PAYMENT BY DDO ( NON WORK TREASURY) Skip to Main Content O A+ A Goods and Services Tax & ANGAD JASBIRSINGH A Dashboard e-Way Bill System Services - GST Law Search Taxpayer Help - Dashboard > Returns GSTR-7 English ....
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.... GSTR-7 - Return for Tax Deducted at Source GSTIN - 24AJIPA1572ECDP Legal Name - ANGAD JASBIRSINGH ARORA Return Period - March Trade Name - TRADE Status - Not Filed FY - 2017-18 Due Date - 10/04/2018 GSTR-7 -TDS Details ** Important Notice: If the TDS records are more than 500 . Please check here 3. Details of the tax deducted at 1 source Integrated Tax Central Tax Rs.2,000.00 Rs.0.00 State/UT Tax Total Amount Paid to Rs.0.00 Deductee Rs.1,00,000.00 5,6. Payment of tax Tax payable Interest payable Late fee payable Total amount paid Rs.- Rs.- 1 4. Amendments to TDS Details Rs.80.00 Deductee Rs.4,000.00 8. Debit entries in electronic cash ledger for TDS/interest payment Tax paid in cash Interest Late Fees BACK TO FILE RETURNS PREVIEW DRAFT GSTR7 PROCEED TO FILE Designed & Developed by GSTN @ 2016-17 Goods and Services Tax Network Site Last Updated on A Top Site best viewed at 1024 x 768 resolution in Internet Explorer 10+, Google Chrome 49+, Firefox 45+ and Safari 6+ SlideOBer 2018 COMMISSIONERATE OF TAXES , ASSAM I. PAYMENT BY DDO ( NON WORK TREASURY) 5,6. Payment of tax ....
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.... A You do not have sufficient cash balance to pay off your liabilities. Kindly add sufficient balance by clicking Create Challan button and then proceed for the filing. Description Cash Balance Integrated Tax (Rs.) Central Tax (Rs.) State/UT Tax (Rs.) Total (Rs.) Tax 0.00 0.00 0.00 0.00 Interest 0.00 0.00 0.00 0.00 Fee 0.00 0.00 0.00 Description Tax payable (Rs.) Tax Paid in cash (Rs.) Interest amount payable (Rs.) Interest Paid in cash (Total in Rs.) Late fee amount payable (Rs.) Late fee Paid in cash (Rs.) Integrated Tax 0.00 Rs.0 0.00 Rs.0 Central Tax 0.00 Rs.0 0.00 Rs.0 5,000.00 Rs.0 State/UT Tax 0.00 Rs.0 0.00 Rs.0 5,000.00 Rs.0 I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. PREVIEW DRAFT GSTR7 FILE GSTR7 BACK TO GSTR 7 TILES CREATE CHALLAN Slide194er 2018 COMMISSIONERATE OF TAXES , ASSAM CHALLAN CREATION Skip to Main Content Goods and Services Tax -WAY BILLY English Payment Creata Challan este Challan Saved Challan Chalan History Tax Liability Tax (0) Interest ....
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....( 5) Penalty ( 0) Fees ( 0) other ( *) Total (3) CGST( 0005) 5,000 IGST(0008] CES5(0009) Delhi 5G51(0006) 5,000 Total Challan Amount: â‚¡ 10,000 /- Rupees Ten Thousand Only Total Challan Amount (In Words)} Payment Modes E Payment Et Over The Counter HEFT/RTCS SAVE GENERATE CHALLAN - Goods and Services Tax Tax Libity Interest ( 8) Penalty ( 4] Fees [ 0] Other ( + Total (+] CGST(0005] CESS[0009) Total Challan Amount! Total Challan Amount Rupees Twenty Caly Payment Modes E-Payrient RESERVE BANK OF THDIA, PAD I Over The Counter ONEFT/ATGS GENERATE CHALLAN SHE 0 Goods and Services Tax GST LOW Ex Leb Interest ( 2) Penalty ( [] Fees [ [] oner ( 4) Total (!) CGST(0005] IGST(000B) CESS[0:09) Total Challan Amount Total Challan Amount (In Words): Rupees Ticaty Only Payment Modes" EE-Payment RESERVE BANK OF INDIA, FAL O NEFTILTOG GENERATE CHALLAN SAVE O Type here to search - Goods and Services Tax Interest [O] Penalty (C) Fees (C] Other TO Total [4] CGST[ 0005] 1551 0008) - Delhi SGST 0000 D Total Chellen ....
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....Amount! Total Challen Amount [In] Rupers Twenty Only NEFTIRTGS Bereliquy Detals Beritting Bank Name RESERVE BANK OF INDIA, PAD IFSC Cite TRANSFER OF FUNDS THROUGH NEFT Beneficiary Account Ha Benefican NanE 16100700000095 GST Beneficiary IFSG: ABISOGSTPHT DOWNLOAD A Ti amount is deducted from bank account and not reflected in Electronic cash ledger, please rate cricvence under Grietaice Type Grievance Against Payment Destuned! H ST-CHAL FILING OF GSTR-7 Returns 5,6. Payment of tax Description Cash Balance Integrated Tax (Rs.) Central Tax (Rs.) State/UT Tax (Rs.) Total (Rs.) Tax 99,700.00 1,00,000.00 1,00,000.00 2,99,700.00 Interest 99,973.00 1,00,000.00 1,00,000.00 2,99,973.00 Fee 85,000.00 85,000.00 1,70,000.00 Description Tax payable (Rs.) Tax Paid in cash (Rs.) Interest amount payable (Rs.) Interest Paid in cash (Total in Rs.) Late fee amount payable (Rs.) Late fee Paid in cash (Rs.) Integrated Tax 2,040.00 Rs.2,040 84.00 Rs.84 Central Tax 0.00 Rs.0 0.00 Rs.0 5,000.00 Rs.5,000 State/UT Tax 0.00 Rs.0 0.00 Rs.0 5,000.00 Rs.5,000 I/We hereby solemnly affirm and declare that the information given....
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.... herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Authorised Signatory. DRUPAD BARUA CREATE CHALLAN PREVIEW DRAFT GSTR7 BACK TO GSTR 7 TILES FILE GSTR7 Sidetbber 2018 COMMISSIONERATE OF TAXES , ASSAM Goods and Services Tax Help ed ini on 72/10/ 2018 15:56 fra 164:100.149.738 Welcome Mukesh Dhanj I Karshala to GST Common Porta Nukesh Chan chad DJACPK346JAWDE VIEW NOTHEISI AND ORDER(S)! RETURN DASHBOARD I CREATE CHALLAN ! Quick Links I. PAYMENT BY DDO ( NON WORK TREASURY) V DDO will prepare another bill on "FinAssam" to debit the suspense account and credit the GSTN account. v Send the same for payment to the Treasury along with the CPIN details. Treasury will pass the bill and debit the Suspense Account v On successful payment, a Challan Identification Number (CIN) will be generated by the RBI and will be shared electronically with the GST Portal. v The amount will get credited in the Electronic Cash Ledger of the concerned DDO in GST Portal. V This can be viewed and the details of CIN can be noted by the DDO anytime on GST portal using h....
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....is Login Credentials. V DDO shall file his returns. 103 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 II. PAYMENT BY DDO ( WORKS DEPARTMENT - TREASURY) Deduction & Deposit process for Works, Forest divisions & P.L. Administrations V Individual Bill-wise Deduction and its Deposit of TDS will be made by the DDOs drawing their claim from Treasuries. V DDOs will generate a single month wise CPIN (Challan) from GST portal in respect of TDS deduction from the Bills. V The following steps need to be taken : 104 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 II. PAYMENT BY DDO ( WORKS DEPARTMENT - TREASURY) The DDO shall prepare the Cheque based on the Expenditure Sanction. The Expenditure Sanction shall contain following break up : V Total amount V Net amount payable to the Contactor / Supplier / Vendor V 2% TDS amount of GST (1% SGST + 1% Central GST or 2% IGST) Deduction of TDS should not be in fraction of rupees and the calculated value should be next higher rupee 105 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 II. PAYMENT BY DDO ( WORKS DEPARTMENT - TREASURY) V The DDO will deduct the TDS from each bill ....
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.... V The Treasury will keep this under a Suspense account. V A single CPIN shall be generated by the DDO for the month. V This accumulated amount in the Suspense account shall be credited to Government account (GST Heads) on a monthly basis by the Treasury Officer as per the CPIN v The TDS amount shall be mentioned in the Bill for booking in the Suspense Heads as below: A. 8658 (Suspense Accounts) -101 (Pay & Accounts office) 2447 (GST-TDS -CGST) B. 8658 (Suspense Accounts) - 101 (Pay & Accounts office) 2448 (GST-TDS - IGST) C. 8658 (Suspense Accounts) - 101 (Pay & Accounts office) 2449 (GST -TDS - SGST) 106 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 II. PAYMENT BY DDO ( WORKS DEPARTMENT - TREASURY) v The DDO should maintain a Register in Annexure 'A' to keep record of all TDS deductions made by him during the month. This Record will be helpful at the time of filing Monthly Return (FORM GSTR-7) by the DDO. V At the end of the month, the DDO shall login into the GST portal and prepare a CPIN for the amount already booked under the Suspense account. V In the challan he shall fill SGST/CGST/IGST under each of the Major Head. V While g....
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....enerating the challan, the DDO will have to select mode of payment as NEFT and select "Reserve Bank of India PAD" as the remitting Bank. 107 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 The DDO shall maintain a Register in Annexure 'A' to keep record of all TDS deductions made during the month. Annexure 'A' Record to be maintained by the DDO for filing of GSTR7 SI No. GSTIN of the Deductee Trade Name Amount paid to the Deductee on which tax is deducted Integrated Tax Central Tax State Tax Total (This Record will be helpful at the time of filing Monthly Return (FORM GSTR-7) by the DDO.) 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 108 Deduction process for DDOs drawing from Treasuries through Bills - Works Works Divisions drawing from Treasuries through Treasury Cheques 080 7 HICE dukloudb 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 109 Creation of CPIN × - Goods & Service Tax (GST) | Servi Goods & Service Tax (GST) | BO Goods & Services Tax (GST) | Payı × + × C # 8 : Goods And Services Tax Network [IN] | https://payment.gst.gov.in/payment/auth/ Tax ( Rs.) Inte....
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....rest ( Rs.) Penalty ( Rs.) Fees ( Rs.) Other ( Rs.) Total ( Rs.) CGST(0005) IGST(0008) CESS(0009) Assam SGST(0006) Total Challan Amount: Rs. Total Challan Amount (In Words): Payment Modes Remitting Bank RESERVE BANK OF INDIA, PAD E-Payment × @ Over The Counter NEFT/RTGS GENERATE CMELLANVS Go to Settings to activars WindoA SAVE Top * 11:57 01-10-2018 e ENG 110 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 II. PAYMENT BY DDO ( WORKS DEPARTMENT - TREASURY) V DDO will prepare another Bill to debit the suspense account and credit the GSTN account and v Send the same for payment to the Treasury along with the CPIN details. Treasury will pass the bill and debit the suspense account v On successful payment, a Challan Identification Number (CIN) will be generated by the RBI and will be shared electronically with the GST Portal. v The amount will get credited in the Electronic Cash Ledger of the concerned DDO in GST Portal. V This can be viewed and the details of CIN can be noted by the DDO anytime on GST portal using his Login credentials. V DDO shall file his returns 111 COMMISSIONERATE OF T....
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....AXES , ASSAM 29 October 2018 III. PAYMENT BY DDO ( NON - TREASURY) Deduction & Deposit process for Societies, Corporations etc. (Non-Treasury Transactions) V Individual Bill-wise Deduction and its Deposit of TDS will be made directly by the MD/PD of the Society, Corporation etc. against various bills. V The concerned DDO will generate CPIN (Challan) from GST portal for payment of TDS. V In this regard, the following process will be adopted: 112 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 CREATION OF CHALLAN Skip to Main Content O A+ A Goods and Services Tax & Mukesh Dhanjibhai Kv Search Taxpayer Help * e-Way Bill System Dashboard Services GST Law English Dashboard Payment Create Challan Create Challan Saved Challan Challan History Tax Liability Tax ( Rs.) Interest ( Rs.) Penalty ( Rs.) Fees ( Rs.) Other ( Rs.) Total ( Rs.) CGST(0005) 5 5 IGST(0008) 10 10 CESS(0009) 0 Delhi SGST(0006) 5 5 Total Challan Amount: Rs. 20 /- Total Challan Amount (In Words): Rupees Twenty Only Payment Modes Activate Windows Go to PC settings to activate Windows. E-Payment V @ Over T....
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....he Counter COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 113 GENERATION OF CHALLAN Create Challan Challan History Saved Challan Tax Liability Tax ( Rs.) Interest ( Rs.) Penalty ( Rs.) Fees ( Rs.) Other ( Rs.) Total ( Rs.) CGST(0005) 5 5 IGST(0008) 10 10 CESS(0009) 0 Delhi SGST(0006) 5 5 Rs. 20 /- Total Challan Amount: Total Challan Amount (In Words): Rupees Twenty Only Payment Modes V E-Payment @Over The Counter NEFT/RTGS GENERATE CHALLAN SAVE Designed & Developed by GST Activate Windows Site Last Updated on 01-10-2018 @ 2018-19 Goods and Services Tax Network COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 114 GENERATION OF CHALLAN Challan successfully generated × GST Challan CPIN Challan Generation Date Challan Expiry Date 18100700000100 22/10/2018 22:42:15 06/11/2018 Mode of Payment :- E-Payment Details Of Taxpayer GSTIN/Other Id Email Address Mobile Number 07ACXPK3463AWDX ǥxxxxxxxxxxx@xxxXXXXom 5XXXXX2611 Name Address Mukesh Dhanjibhai Karshala XXXXXXXXXX Delhi, 110012 Details of Deposit Tax (Rs.) Interest (Rs.) Pena....
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....lty (Rs.) Fees (Rs.) Other (Rs.) Total (Rs.) CGST(0005) 5 0 0 0 0 5 IGST(0008) 10 0 0 0 0 10 CESS(0009) 0 0 0 0 0 0 Delhi SGST(0006) 5 0 0 0 0 5 Total Challan Amount: Rs. 20 /- Total Challan Amount (In Words): Rupees Twenty Only Select Mode of E-Payment. Net Banking Activate Windows Go to PC settings to activate Wi DOWNLOAD MAKE PAYMENT COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 115 GENERATION OF CHALLAN IGST(0008) 10 0 0 0 0 10 CESS(0009) 0 0 0 0 0 0 Delhi SGST(0006) 5 0 0 0 0 5 Total Challan Amount: Rs. 20 /- Total Challan Amount (In Words): Rupees Twenty Only Select Mode of E-Payment Please select a bank > Net Banking ANDHRA BANK ALLAHABAD BANK AXIS BANK BANK OF BARODA BANK OF INDIA BANK OF MAHARASHTRA CANARA BANK CENTRAL BANK OF INDIA CORPORATION BANK DENA BANK HDFC BANK ICICI BANK LIMITED IDBI BANK INDIAN BANK INDIAN OVERSEAS BANK JAMMU AND KASHMIR BANK LIMITED ORIENTAL BANK OF COMMERCE PUNJAB AND SIND BANK PUNJAB NATIONAL BANK STATE BANK OF INDIA To click the box SYNDICATE BANK UCO BANK UNION BANK OF INDIA ....
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.... UNITED BANK OF INDIA VIJAYA BANK Terms and Conditions apply. Activate Windows Go to PC settings to activate DOWNLOAD MAKE PAYMENT COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 116 GENERATION OF CHALLAN Total Challan Amount (In Words): Rupees Twenty Only Select Mode of E-Payment. Please select a bank v Net Banking ALLAHABAD BANK ANDHRA BANK AXIS BANK BANK OF BARODA BANK OF INDIA BANK OF MAHARASHTRA CENTRAL BANK OF INDIA CANARA BANK DENA BANK CORPORATION BANK ICICI BANK LIMITED HDFC BANK IDBI BANK INDIAN BANK INDIAN OVERSEAS BANK JAMMU AND KASHMIR BANK LIMITED ORIENTAL BANK OF COMMERCE PUNJAB AND SIND BANK PUNJAB NATIONAL BANK STATE BANK OF INDIA UCO BANK SYNDICATE BANK UNITED BANK OF INDIA UNION BANK OF INDIA VIJAYA BANK Terms and Conditions apply. DOWNLOAD MAKE PAYMENT If amount is deducted from bank account and not reflected in electronic cash ledger, please raise grievance under Grievance Type Grievance Against Payment. Designed & Developed by GSTActivate Windows @ 2018-19 Goods and Services Tax Network Site ....
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....Last Updated on 01-10-2018 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 117 E-PAYMENT GIN Canara Bank केनरा बैंक qdNbnX Proceed Enter the Text Appering in the images above. Activate Windows Go to PC settings to activate Windows. Designed, Developed & Maintained By- Canara Bank ( V.2.0 ) 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 118 III. PAYMENT BY DDO ( NON - TREASURY) The DDO shall prepare the Bill as per Expenditure Sanction. The Expenditure Sanction shall contain following break up : V Total amount Net amount payable to the Contactor / Supplier / Vendor V 2% TDS amount of GST (1% SGST + 1% Central GST or 2% IGST) Deduction of TDS should not be in fraction of rupees and the calculated value should be next higher rupee. 119 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 The DDO shall maintain a Register in Annexure 'A' to keep record of all TDS deductions made during the month. Annexure 'A' Record to be maintained by the DDO for filing of GSTR7 SI No. GSTIN of the Deductee Trade Name Amount paid to the Deductee on which tax is deducted I....
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....ntegrated Tax Central Tax State Tax Total (This Record will be helpful at the time of filing Monthly Return (FORM GSTR-7) by the DDO.) 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 120 III. PAYMENT BY DDO ( NON - TREASURY) V The DDO will deduct the TDS from each bill V Make e-Payment of the TDS amount by preparing a CPIN in GST portal either against each bill or a single CPIN against the entire amount for the month. V The DDO shall select the Bank where the account is maintained. V In the challan he shall fill relevant SGST/CGST/IGST Head V The DDO will make e-payment debiting the account On successful payment, a CIN will be generated and will be shared electronically with the GST Portal. V The amount will get credited in the Electronic Cash Ledger of the concerned DDO in the GST Portal. v This can be viewed and the details of CIN can be noted by the DDO anytime on GST portal using his Login credentials. 121 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 Deduction process for DDOs drawing from the individual bank accounts Societies, Missions expenditure outside Treasuries Manual/Office management system DDO Interne....
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....t banking the nos ol GSTN Fam ESTA JA 10 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 122 SUBMISSION OF RETURNS Monthly Return to be filed by DDOs/Tax Deductors: The deposit of the TDS amount would be updated in the Electronic Cash Ledger of the Tax Deductor as credit entry. This will allow the DDO to set off the liability and to file TDS return. The Tax Deductor are required to file monthly tax return for TDS online in GST Common Portal. The TDS returns are to be filed by 10th of the succeeding month in which the deduction is made. The tax returns can be filed online by logging into the GST Portal or by using the offline tool available in the GST portal. The step-by-step user manual for filing returns (both online and offline) are available in the portal of the Commissionerate of State tax, Assam (www.tax.assam.gov.in ) 123 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 ISSUE OF TDS CERTIFICATE The TDS amount shall be paid to the Government by the deductor within 10th day of next month . (If deducted on 12/10/2018, TDS to be paid before: 10/11/2018) ** The Deductor shall furnish to the Deductee a certificate in Form....
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.... - 7A with the contract value, rate of deduction, amount deducted, amount paid to the Government. * If any Deductor fails to furnish the certificate to the supplier, within five days from date of deposit( say within 15th Nov in this case), the Deductor shall pay a late fee @ Rs 100 per day from the sixth day (say from 16th Nov in this case) until the failure is rectified, subject to maximum Rs. 5,000.00. 124 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 ISSUE OF TDS CERTIFICATE Dashboard Services GST Law Search Taxpayer Help " e-Way Bill System Registration Ledgers Returns Payments User Services Refunds My Saved Applications My Applications View/Download Certificates View Notices and Orders View My Submissions Contacts Search HSN / Service Classification Code Holiday List Feedback Grievance / Complaints Generate User Id for Advance Ruling Locate GST Practitioner (GSTP) Engage / Disengage GST Practitioner (GSTP) View Additional Notices/Orders 125 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 ISSUE OF TDS CERTIFICATE Dashboard Services User Services View/Download Certificates View/Download Certificates....
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.... Form No. Form Description Date of Issue Download GST REG-06 Registration Certificate 03/07/2018 GSTR7A TDS Certificate 126 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 ISSUE OF TDS CERTIFICATE @ English Dashboard Returns Search TDS Certificate Indicates Mandatory Fields Return Filing Period GSTIN of Deductee Financial Year Select SEARCH Select BACK 127 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 ISSUE OF TDS CERTIFICATE @ English Dashboard Returns Search TDS Certificate * Indicates Mandatory Fields Return Filing Period . Financial Year SEARCH 2017-18 February TDS Certificates Form No. Form Description GSTIN of Deductee Legal name of deductee Trade name of deductee Return Period Download GSTR7A TDS Certificate 20ALYPD6528P2ZI Gyanendra Prakash Dwivedi Comp Jha Ltd February 2018 BACK 128 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 INTEREST, FEES AND PENALTY PROVISIONS % 5 6 # 3 4 2 #U/s 122(1), if a Tax Deductor fails to deduct the tax or deducts less than the amount required to be deducted. R W E Q F G or tÃch D S A Z....
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.... #U/s 122(2), where Tax Deductor fails to pay to the Govt, the amount deducted as tax; V copa lock C X chil - In such cases, Tax Deductor shall be liable to pay option a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the tax not deducted under section 51 whichever is higher. *Interest @18% shall be charged, if any DDO fails to deposit the deducted tax amount to the Government within the 10th day of next month. Interest shall be calculated for the defaulting period. 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 129 DIGITAL SIGNATURE CERTIFICATE (DSC) CLASS 2 OR ABOVE IS MANDATORY % 5 6 # 3 4 2 R E Q W F G tÃch D S *If the applicant is a Private Limited Company /Public Limited Company /Public Sector Undertaking/ Unlimited Company /Limited Liability Partnership/ Foreign Company/ Foreign Limited Liability Partnership in such cases Digital Signature A Z C V Copa lock X chil option Certificate (DSC) class 2 and above is mandatory for submission of Application of Registration and furnishing of Return. COMMISSIONERATE OF TAXES , ASSAM 29 October ....
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....2018 130 TRANSITIONAL PROVISION ON TDS % 5 6 # 3 4 2 E R W If a supplier made a supply of goods and Q F G tÃch D S A Z issued the prior invoice relevant to enactment of GST (01/07/2017) then TDS will V copa lock C X chil have to be deducted under the AVAT ACT, 2003 at the applicable rate of tax i.e, no TDS under GST to be deducted u/s 51 of GST Act even if payment to the said supplier is made on or after the GST comes into force. option Illustration in the next slide COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 131 TRANSITIONAL PROVISION ON TDS % 5 6 # 3 4 2 Illustration : R E Q W F G Date of Supply : 12/04/2017 (During VAT before GST) Date of Invoice : 15/05/2017 D S A Z V copa lock C X chil (During VAT before GST) Date of payment : 15/10/2018 (During GST after VAT ) option In the above case, the DDO shall deduct VAT under AVAT Act,2003, even if the payment is made in GST regime. Tax to be deposited under VAT Head of Account. COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 132 % 5 6 S # 3 4 2 ....
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.... 1 2 R W E Q S D F G A CopA lock Z X chỉ !! C V PREPARATION OF GSTR 7 USING OFFLINE UTILITY Control 133 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 DOWNLOADING THE OFFLINE TOOL % 5 6 Downloading the Offline Tool is a one-time activity, however, it may require an update in future if the Tool is updated at the GST Portal. S 4 # 3 2 1 2 R E W S Q F G D To download and install the Offline Tool to create new data for return, perform the following steps: You can download the Offline Tool from the Portal without login to the GST Portal. A CopA lock V C X Z chỉ !! Control 1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed. 2. The GST Home page is displayed. Click the Downloads > Offline Utilities > Returns Offline Tool command. Skip to Main Content Goods and Services Tax * Login Help e-Way Bill System Services GST Law Downloads - Search Taxpayer Horpe Offline Tools Retums Offline Tool Tran-1 Offline Tools 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 134 DOWNLOADING THE OFFLINE TOOL % 5 6 5 #....
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.... 3 4 *The Returns Offline Utilities page is displayed. Click the Download button. 2 T 1 2 R E W S A copa lock G F D ** The download of the Returns Offline Tool usually takes 2-3 minutes to download depending on the Internet speed. V C X Z Skip to Main Content O A+ A- Goods and Services Tax + Login BOX Services GST Law Search Taxpayer e-Way Bill System Home Downloads - Help Home > Downloads > Returns Returns Offline Tool Version V2.2.6 Download, extract and pun the Returne Offline Tool to collate and upload the invoices and other data in offline mode. Currently this tool is available only for GSTR-1 and GSTR-2 form.Download 2 Your downloaded (Returns Offline Tool) zip file contains: · GST Offline tool (Application) · Section Wise CSV files · GSTR1 & GSTR2 Excel Workbook Template · User Manual · Readme 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 135 DOWNLOADING THE OFFLINE TOOL A confirmation message is displayed on the screen. Click the PROCEED button to download the utility from the GST Portal. Skip to Main Content O A+ A Goods and Sery ....
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.... +2 Login ! Home Services GS Home Downloads Returns Information Returns Offline Tool Version Download, extract and run the Retur GSTR-1 and GSTR-2 form. Downloa ently this tool is available only for Are you sure you want to download this utility? Your downloaded (Returns Offline To CANCEL PROCEED · GST Offline tool (Application) · Section Wise CSV files The Progress update page is displayed in a new browser tab. You can notice that the download is in progress. 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 136 DOWNLOADING THE OFFLINE TOOL Browse and select the location where you want to save the downloaded files. In some machines, depending on your browser settings, the files are downloaded in the folder Downloads on your machine. This PC Downloads > gst_offline_tool (3) VC Search gst_offline_tool (3) Name Type Compressed size Password ... Size Ratio Date modified gst_offline_tool File folder 8/9/2018 6:18 PM 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 137 INSTALLATION OF THE OFFLINE TOOL Once the download of the Offline Tool is complete, you need to install these downloaded file....
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....s on your machine. # Unzip the downloaded files and extract the files from the downloaded zip folder OfflineTool.zip. Zip folder consists of the following files as shown in the screenshot below. Offline Tool.exe setup file for the Offline Tool to be installed in the local machine (your computer) " Sample files folder which contains the sample data which can be edited as per your requirements for uploading data to the Offline Tool "A document "Readme.txt" (notepad file) explaining in detail the prerequisites for the Offline Tool " Offline Tool Manual to view the detailed description of uploading the invoices Save Excel file and CSV files on your machine as these contain the templates in which data can be entered to be used by the Offline Tool. 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 138 INSTALLATION OF THE OFFLINE TOOL X gst_offline_tool Compressed Folder Tools V ? File Share View Extract Home 1 This PC > Downloads > gst offline_tool (3) > gst offline tool Search gst_offline_tool VC Name Typ Compressed size Password ... Size Ratio Date modified Section_wise_CSV_files File folder 8/9/2018 6:18 PM FAQs a....
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....nd User Manual Returns Of ... PDF File 7,413 KB No 8,650 KB 15% 8/9/2018 6:04 PM GST Offline Tool Application 16,435 KB No 16,549 KB 1% 7/5/2018 7:52 PM GSTR1_Excel Workbook_Template .... Microsoft Office Excel Wo ... 3,189 KB No 7,585 KB 58% 6/4/2018 6:31 PM GSTR2_Excel_Workbook_Template ... Microsoft Office Excel Wo ... 1,109 KB No 3,104 KB 65% 6/4/2018 6:31 PM Readme Text Document 2 KB No 3 KB 56% 6/4/2018 6:31 PM ReleaseNotes Text Document 3 KB No 6 KB 58% 7/5/2018 1:18 PM Favorites Desktop Downloads Recent places Homegroup This PC Desktop Open the Readme.txt file to get the information of the Offline Tool installation process. ** Double click the offline tool set up file. 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 139 INSTALLATION OF THE OFFLINE TOOL Extract the compressed zipped folder . --- Devilumas ---- This DC ----------- Omummies Canvet #Setup will be installed along with the required software in your machine. The installation of the Returns Offline Tool usually takes 2-3 minutes depending on the Internet and System speed. got offline_tacl Cinepreseis Palun Ton 1 + .....
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.... This PC + Downloads +"pit_offline_1001 00 + gi_offline_tool 4 70%% izmplete Dete motfried Nome Fire Seite ar Favorites U Section_wite_CSV_Nháºn 12 Dinktop 20% complete = x 50 Recent places 13 GST Cetins Toal 5/2019-7:53 PM 5 GGTRJ_ Excel Workbook Tons Mme ilriads Solec Hesdme THE PC 5/2010:1:18 Am ReleaseNotes Backtap Document Music Videde COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 140 INSTALLATION OF THE OFFLINE TOOL X gst_offline_tool (4) - File Home Share View This PC Downloads gst_offline_tool (4) Search gst_offline_tool (4) O V C Name Date modified Type Size gst_offline_tool 9/3/2018 10:12 PM File folder Date modified Favorites Desktop Downloads Recent places Homegroup Notice that the desktop icon for Offline Tool is created on the desktop. Double click the Offline Tool icon on your desktop to open the Tool. Safe Money Google Chrome asus INATION TAX MARKET S Skype This PC GST Offline Tool 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 141 % 5 6 # 3 4 2 W S D F G R E Q ....
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.... A copa lock Z X chil C V NEW UPDATE ON TDS option COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 142 NEW UPDATE ON TDS % 5 6 * TDS to be made when there is advance payment on or after 1st October 2018. # 3 4 2 R E Q W F G D S A Z C V NO TDS IS APPLICABLE copa lock X * If the supply is exempted or Non-GST supply. chil option ** Where the location of supplier & the place of supply is in the same State but different from the deductor. On goods /services as specified in Schedule III. *Where payment relates to an invoice issued before 1st Oct,2018. 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 143 NEW UPDATE ON TDS NO TDS IS APPLICABLE % 5 6 # 3 4 2 R E Amount paid in advance before 1st October,2018. Q W F G D S A Z C V *Amount paid in advance before 1st Oct. 2018 and tax invoice issued after 1st Oct. 2018. -No TDS on the advance amount. copa lock X chil option -However, tax to be deducted on rest of the amount. *If the tax is required to be paid under RCM basis. *Supplier is an unregistered person. COMMISSIONER....
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....ATE OF TAXES , ASSAM 29 October 2018 144 NEW UPDATE ON TDS % 5 6 # 3 4 NO TDS CAN BE MADE IF THE SUPPLIER IS AN UNREGISTERED PERSON. 2 R E Q W F G D S A Z C V Therefore to safeguard the state revenue, Govt. Order No: FTX-56/2017/Pt-III/102 Dated 14/06/2017 to be strictly followed on procurement of supply. copa lock X chil option Supply must be received only from registered taxpayers COMMISSIONERATE OF TAXES , ASSAM 145 29 October 2018 GOVERNMENT OF ASSAM FINANCE (TAXATION) DEPARTMENT No.FTX.56/2017/Pt-III/102 Dated Dispur, the 14"" June, 2018 ORDER Goods and Services Tax (GST) has been introduced in Assam with rest of the country w.e.f. 1" July, 2017 which amalgamates various Central and State indirect taxes. GST is applicable on all commodities and services except Alcoholic liquor for human consumption and five petroleum products such as Petroleum crude, Natural gas, High Speed Diesel, Motor Spirit (Petrol) and Aviation Turbine Fuel which are still being taxed under the existing VAT and CST Acts. A supplier of taxable goods and services in Assam is made liable to pay GST under section 9 of....
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.... the Assam GST Act, 2017 and he is required to obtain registration under section 22 of the said Act. Govt Order No: FTX- 56/2017/Pt- III/102 dated 14/06/2017 on Hence, all Administrative Departments of Government of Assam and their subordinate Directorates/Offices/Agencies etc. (including institutions receiving Grants-in- aids from Government of Assam), all PSUs are requested to ensure that procurement of goods and services are made fro. suppliers registered under the GST Act holding an active GST Identification Number (GSTIN) in order to protect the revenue due to the Government. Moreover, any tender document relating to supply of goods and/or services including works contract (deemed supply of services) shall invariably require a supplier to quote his GST Registration Number i.e. GSTIN and furnish a copy of such Registration Certificate. The GST Registration Number (GSTIN) can be verified in "Search Taxpayer" field of the GST Portal (www.gst.gov.in). procurement of supply only from registered taxpayers It is mentioned that similar requirement even existed under the erstwhile Assam VAT Act. Sd/- V. B. PYARELAL Additional Chief Secretary to the Government of Assam, F....
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....inance Department Memo No.FTX.56/2017/Pt-III/102-A Dated Dispur, the 14th June. 2018 Copy to :- 1. All Administrative Departments. 2. All Heads of the Departments. 3. All. Public Sector Undertakings. 4. The Commissioner of Taxes, Assam, Kar-Bhawan, Dispur, Guwahati-6. 5. The Joint Secretary to the Govt. of Assam, "e-Governance Unit", Finance Department for information. 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 146 In case of TDS the guidelines Govt Order No: ECF.85105/2018/22 dated 10/10/2018 on Guidelines for deduction and deposit of TDS by DDOs to be strictly followed 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 147 GOVERNMENT OF ASSAM FINANCE DEPARTMENT No,KCF.85105/2018/22 Dated Dispur, the 10" Detuber, 2018. To. Govt Order No: ECF.85105/2 All Treasury Officers Subi Guidelines for Deduction and Depasit of TDS by the DDO under GST. Section 5| al'the Alam 051 Aet. 2017 provides for deduction of tứx by the Government Department/ Agencies fas described w's 513 as a Tax Reductor, mit the payment made of eredited to the supplier (Deducicu) al taxable goods or services or both, where the total value o....
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....f 018/22 dated 10/10/2018 as tax under this section shall be paid to the Govunissent esuboquer by auch Doduusar wiahin ton days after the end of the month in which such deduction is made nung with a return in FORM GSTR-J giving description of deductions ani deductoen. Further, the deluchar has to lesue il pontificate le the dedacice in CS33-7/ which is downloadable by the deducice from his Goverment al' Assun han notified that the provisions under section 51 Bir duduction of tas lat thon into force we f. 1" Couber, 2018 on Sixje to be Ladertaken Guidelines In windes tat samply with the provisions of the Adtam GST Act for TIS, the following sopa are required bò ho tukuh A. Registration of DDOs as Tax Dehuefors in the GST common portal (www.st.gov.in) for B. [Reduction of tax andant from the hills lo be grund to the suppliers / daduetues C. Depouting the 11S granum by the DDOs in la appropriate gavemment account(3) deduction and deposit of TDS by DDOs D. Piùing Thx Kotums for TOS within the prescribed time limit Who are the tax Dedecinesi 4. As per Section 31 of the Act. the following entries are required in do This and thua ure req....
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....uired so get shoot registered in Tax Deductera umfur Section 24 (VI) of the Asau GST A department or establishment of the Central Government or Stam Government uit B Local Authority Of 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 148 C'. Govemment Agencies of D) Persons or category of persons notified by the Government al An authority or a board or any other body. - Set uap hy an Act of Parliament er a Stine Legislatunt, of Established by any Government, with fifty-one percent or more participation by way of equity or control to carry out any function: b) Society established by the Central Government or the State Govemment or a Local Authority under the Societies Registration Act, 1860 (21 of 1800) =) Public Sector Undertakings Ducuments for TOS Registration For Registrations as Tax Deductors, the following information are required. For the Establishment (Office): () TAN / PAN of the establishment Office Phone Number (Landline and Mobile) Valid Office E-mail ID of the office Proof of Address of the place of the office (Any proof issued by Goverment authority / hy Local Authority ( Electricity Bill / Legal Ownership Docume....
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....nt / Rent or Lease Agreement ele.) - to be uploaded For DDO: PAN of the DDO Photographs of the DDO - to be uploaded an per file size Valid email ID (iv) Mobile Phone Number of the DDO (V) Digital Signahire Certificate (DSC) of the DDO (mandatory for Company) (vi) Audhar Card (Not Mandatory') For Authorized Signatory (Only required for office having authorized Signatory): PAN of the Authorized Signatory Photograph of the Authorized Signatury - in be uploaded Valid email:30 Civi Mobile Phone Number of the Authorized Signatory (%) Digital Signature Certificate (DSC) of the Authorized Signatory (mandatory in cause of' Company) Andhar Card (Not Mandatory) 6. The DDO or the Authorized Signatory is required to make an application online in GST REG 7 in the GST Common Portal on behalf of the Tax Deductor. The step by step user manual 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 149 for applying for registration as Tax Deductor is available in the portal of the Commissionerate of State Tax, Assam. (www.tax.assaam.gov.in) 7. After the application is successfully submitted by the applicant, the same would be approved of ....
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....by the respective jurisdictional officer. Once the application is approved, the DDO (or Authorised Signatory) will receive the GST Number in the given email ID along with the initial password R The Tax Deductor is required to deduet IDS amount from the payment to be made to the Supplier / Deductee at the rate of 2% (Le. 1% Assam OST. + 1% Central GST in case of Intra-State Supply and 2% IGST in case of Imer-State Supply), Onee such deduction is made by the Tax Deductor, the TDS amount is required to be deposited by the Tax Deductor in the Government account (SGST / CGST / IGST, as the case may be) within 10 days from the end of the month in which the deduction is made. 9. Kinds of Office Establishments There are various kinds of office establishments relating to the frequency of deduction af tick and the modalities for disbursement of payments to deductces / suppliers. a) Government enuties drawing and disbursing by raising bills through the Treasury using Fin Assam, where the number of TDS deduction cases are not very high te g Departments / Heads of Departments / Subordinate offices etc.) hj Goverment entities drawing and disbursement by issuing Government Cheques,....
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.... where the number of deduction cases are considerably high (eg. Works Divisions, Forest Divisions etc.1 e) Government entities where drawal and disbursement is not made through IFMS and payment is made through Banks (E.g. NRHM. SSA etc.) In view of the above differences in nature of drawal and disbursement, the process for deduction of TDS and remittance has been distinctively prescribed fur them as under 10. Procedure for Deduction & Deposit of TDS: a) Deduction & Deposit process for DDO drawing from Treasuries through Bills Individual Bill-wise Deduction and its Deposit of TDS will be made by the DDOs drawing their claim from Treasuries. DDOs will have to generate a single month wise CPIN (Challan) from GST portal in respect of TDS deduction from the Bill. In this regard. the following process will be adopted: The DDO shall prepare the Bill on FinAssam based on the Expenditure Sanction The Expenditure Sanction shall contain (a) Total amount, 3 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 150 (b)Nes amount payable in the Contactor / Supplier / Vendor and. (c)2% TDS amount of GST (1% Assam GST - 1% Central GST or 2% IGST) will be specified ....
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.... (d)Deduction of TDS should not be in fraction of rupees and the calculated Value should be next higher rupee i. The DDO will deduct the TDS from each bill and the Treasury will keep this under a Suspense account. This accumulated amount in the Suspense account shall be credited to Government account (GST Heads) on a monthly huxis by the Treasury Officer against a CPIN generated by the DDO. The TDS amount shall be mentioned in the Bill for booking in the Suspense Heads as below . 8658 (Suspemic Accounts) - 101 (Pay & Accounts Office) - 2447 (OST TDS CGST) . 8658 (Suspense Accounts) - 101 [Pay & Accounts Office) - 2448 (GST TDSIGST) . 8658 (Suspense Accounts) -101 (Pay & Accounts Office) - 2449 (GST TDS-8GST) Iv. The DDO should maintain a Register as per proforma given in Annexure 'A' lo keep record of all TDS deductions made by him during the month. This Record will be helpful at the time of filing Monthly Retum (FORM OSTR-7) by the DDO. At the end of the month. when the DDO needs to deposit the TDS amount, the ODO shall login into the OST portal and prepare the Common Portal Identification Number (CPIN) challan for the amount (already booked under the Suspens....
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....e account). In the challan hashe shall fill in the desired amount of payment against one / many major head(s) (SGS E/COST/IGST) and the relevant component (e.g. Tax 7. Interest / Penalties / Fees, as the cuse may be) under each of the Major Head. VIL While generating the challan, the DDO will have to select mode of payment is NEFT and select "Reserve Bank of India PAD" as the remitting Bank Subsequently. DDO will prepare another bill on "FinAssam" to debit the suspense account and credit the OSIN account and move the same for payment to the Treasury along with the CPIN detail. Treasury will pass the bill and debit the suspense account and upon successful payment, a Challan Identification Number (CIN) will be generated by the RBl and will be shared electronically with the GST Portal. This will get credited in the Electronic Cash Ledger of the concerned DDO / Tax Deductor in the GST Portal 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 151 This can be viewed and the details of CIN can be noted by the DDO anytime on GST portal using his Login credentials, Subsequently, the DDO shall generate I'DS certificate through the GST portal in FORM GSTR-7A after fil....
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....ing of monthly return. @ 10 1 b) Deduction & Deposit process for Works, Forest divisions & P.L. Administrations Individual Bill-wise. Deduction and its Deposit of TDS will be made by the DDOs drawing their claim from Treasuries. DDOs will have to generate CPIN (Challan) from GST portal in respect of TDS deduction from the Bill. In this regard. the following process will be adopted; The DDO shall prepare the Cheques based on the Expenditure Sanction, The Expenditure Sanction shall contain a) Total amount b) Net amount payable to the Contactor / Supplier / Vendor and c) 2% TDS amount of GST (1% Assam GST + 1% Central GST or 2% IGST) will be specified 5 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 152 d) Deduction of IDS should not be in fraction of rupees and the calculated value should be next higher rupee. The DDO will deduct the TDS from each bill and the Treasury will keep this under a Suspense account. This accumulated amount in the Suspense account shall be credited to Government account (GST Heads) on a monthly basis by the Treasury Officer against a CPIN generated by the DDO. The TDS amount shall be mentioned in the Bill for....
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.... booking in the Suspense Heads as below! . 8658 (Suspense Accounts) - 101 (Pay & Accounts Office) - 2447 (GST TDS -CGST) . 8658 (Suspense Accounts) - 101 (Pay & Accounts Office) - 2448 (GST - TDS-IGST) . 8658 (Suspense Accounts) - 101 (Pay & Accounts Office) - 2449 (OST - TDS- SGST) The DDO should maintain a Register as per proforma given in Annexure 'A' to keep record of all TDS deductions made by him during the month, This Record will be helpful at the time of filing Monthly Retum (FORM GSTR-7) by the DDO At the end of the month, when the DDO needs to deposit the TDS amount, the DDO shall login into the GST portal and prepare the Common Portal Identification Number (CPIN) challan for the amount (already booked under the Suspense account). VE In the challan he/she shall fill in the desired amount of payment against one / many major head(s) (SOST/CGSTAOST) and the relevant component (eg. Tax / Interest / Penalties / Fees, as the case may be) under each of the Major Head. While generating the challan, the DDO will have to select mode of payment as NEFT and select "Reserve Bank of India PAD" as the remitting Bank viii Subsequently, DDO will prepare another bil....
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....l to debit the suspense account and credit the GSTN account and move the same for payment to the Treasury along with the CPIN details. Treasury will pass the bill and debit the suspense account and upon successful payment, a Challan Identification Number (CIN) will be generated by the RBI and will be shared electronically with the GST Portal. This will get credited in the Electronic Cash Ledger of the concerned DDO / Tax Deductor in the GST Portal This can be viewed and the details of CIN can be noted by the DDO anytime on GST portal using his Login credentials 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 153 Subsequently, the DDO shall generate TDS certificate through the GST portal in FORM GSTR-7A after filing of monthly return. @@duction -hai-os Tam 3200c-aring from Treasures through pas - Wants C 0 1 e) Deduction & Deposit process for Societies, Corporations etc. (Non-Treasury Transactions) Individual Bill-wise Deduction and its Deposit of TDS will be made directly by the MD/PD ete. of the Society, Corporation ete. against the various hills. The concerned DDO will have to generate CPIN (Challan) from GST portal in respect of TDS deduction fr....
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....om the Bill. In this regard, the following process will be adopted: i. The DDO shall prepare the bills based on the Expenditure Sanction. The Expenditure Sanction shall contain a) Total amount. b) Net amount payable to the Contactor / Supplier / Vendor and c) 2% TDS amount of GST (1% Assam GST + 1% Central GST or 2% IGST) will be specified 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 154 d) Doduction of TDS should not be in fraction of rupees and the calculated value should be next higher rupee next higher rupee The DDO will deduct the TDS from each bill and make e-Payment of the TDS amount to the GSTN by logging into the OST portal and preparing the Common Portal Identification Number (CPIN) challan for the TDS amount either against each bill or a single CP'IN against the entire amount for the month. In the challan he/she shall fill in the desired amount of payment against une / many major head(s) (SOST/COSTAOST) and the relevant component (e.g. Tax / Interest / Penalties / Fees, as the case may be) under each of the Major Ien Subsequently, the DDO will make the payment against the OST deducted and upon successful payment, a Challan Identifi....
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....cation Number (CIN) will be generated and will be shared electronically with the OST Portal. This will get credited in the Electronic Cash Ledger of the concerned DDO / Tax Deductor in the GST Portal This can be viewed and the details of CIN can be noted by the DDO anytime on GST portal using his Login credentials. Subsequently, the DDO shall generate IDS certificate through the OST portal in FORM OSTR-ZA after filing of monthly return - -- Monthly Return to be filed by DDOs/Tax Desactors! IT, Once Tax Deductor makes the deposit of TDS amount to respective goverment account successfully, same would be updated in the Electronic Cash Ledger of Tax Deductor as 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 155 credit entry(s). This will be required to sel off the hability created by filing TDS return by Tax Deductor, It is suggested that in order to be able to file the tax return in time, the deposit should be made before filing the tax return. 12. Tax Deductors are required to file monthly tax return for TDS online in OST Commun Portal the TIS retums are to be filed by ton of succeeding month in which deduction is made. Tax returns can be filed online by ....
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....logging into the OST Portal or by using the offline tool available in the GST portal. The step-by-step user manual for filing returns (both online and offline) are available in the portal of the Commissionerate of Tax, Assam 13. Training & Support: Departments should inatruet all its DDOs to follow the above procedure for registration, deduction, deposit and return filing of TDS. To familiarize & help the State Government organizations in registration as Tax Deductor in GST portal. deduction, deposit of TDS and filing of returns, Commissionerate of Taxes. Assam through the Jurisdictional offices will provide necessary training & support in coordination with local Treasury Officers. 14. Difficulty, if any, in implementation of this circular may please be brought to the notice of Finance Department Rajne Bana 10/10/19 Additional Chief Secretary to the Government of Aksam Finance Department 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 156 Record to be maintained by the DDO for filing of GSTR-7 SI. No GSTIN of the Dedacice Trude Name Amount peric to the Deductie on which deducted Integrated Tax: Central Tax Saate Tax l'oml 1 2 3 4 1 fi 7 8 8 ....
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.... 10 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 157 THIS PPT WITH GUIDELINE IS MADE AVAILABLE AT COMMISSIONERATE OF TAXES, ASSAM OFFICIAL WEBSITE M Relacement slides TDS PF X New Tab > C D www.tax.assam.gov.in Apps For quick Type URL : www.tax.assam.gov.in Gmail Images Google Search Google or type URL WhatsApp Web Goods & Service Ta ... Odissi Dance G Gmail Activate Windows Go to PC settings to activate Windo 158 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 On typing URL : www.tax.assam.gov.in this page will appear on screen www.tax.assam.gov.in/AssamTimsInfo/index.html GOVERNMENT OF ASSAM COMMISSIONERATE OF TAXES Notifications- Clarifications New Website Rules Schedules Home Acts Tax Rates Forms Circulars Information e-Services + >> E-way Bill on inter-state movement is introduced w.e.f. 01-04-2018. GZG Service Dealer Search + Statutory Form Search E-way Bill on intra-state movement is introduced w.e.f. 16-05-2018. User Manual About Us » Distribution of GST Taxpayers between Central & State Government. NEW Feedback/Contact....
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.... us Links of Related sites Industrial Concession Composition Schemes » List OF Nodal Officers For TDS matter under GST NEW RTI + Right to Public Service + Liquidation of arrear dutj New ACT Ease of doing Bussiness GOODS AND SERVICES TAX Circulars/Orders/Notifications GST Acts, FAQS Miscellaneous GST NOTIFICATIONS Assam GST Act 2017 + Distribution of GST Taxpayers between LATEST CIRCULARS/ORDERS/ NOTIFICATIONS NEW CGST Act IGST Act Central & State Government NEW Circle wise list of State Taxpayers after distribution. NOTIFICATION BY COMMISSIONER OF TAXES ON GST GST Compensation Act Duties & Responsibilities of DDOs on TDS CIRCULAR BY COMMISSIONER OF TAXES ON GST Latest Updates HelpDesk For DDOs/Taxpayer Central & State Government NEW Circle wise list of State Taxpayers after distribution. NOTIFICATION BY COMMISSIONER OF TAXES ON GST Duties & Responsibilities of DDOs on TDS 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 159 ON THE HOME PAGE THERE IS A HYPER LINK WITH TITLE - Duties and Responsibilities of DDO on TDS Home Acts e-Services + G2G Service Dealer Search ....
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.... Statutory Form Search + User Manual About Us + Feedback/Contact us Links of Related sites Industrial Concession Composition Schemes RTI + Right to Public Service Liquidation of arrear du+ New ACT Ease of doing Bussiness Notifications Clarifications New Website Rules Schedules Tax Rates Forms Circulars Information NATION TAX Lower Prices Under GST » E-way Bill on inter-state movement is introduced w.e.f. 01-04-2018. MARKET The Government has reduced the GST rates on more than 100 products on the recommendation of the GST Council w.e.f. 27.07.2018. List of products is available at URL -way Bill on intra-state movement is introduced w.e.f. 16-05-2018. GST Rates Slashed » Distribution of GST Taxpayers between Central & State Government. NEW Double Click List Of Nodal Officers For TDS matter under GST NEW the Link LITHIUM A GOODS AND SERVICES TAX Circulars/Orders/ Notifications GST Acts, FAQS Assam GST Act 2017 GST NOTIFICATIONS CGST Act LATEST CIRCULARS/ORDERS/ NOTIFICATIONS NEW IGST Act NOTIFICATION BY COMMISSIONER OF TAXES ON GST GST Compensa....
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....tion Act GST Latest Updates CIRCULAR BY COMMISSIONER OF TAXES ON GST GST FAQS in Assamese ORDER BY COMMISSIONER OF TAXES ON GST Tweet GST FAQS Miscellaneous GST NOTIFICATIONS tribution of GST Taxpayers between ntral & State Government NEW rele wise list of State Taxpayers after istribution. Duties & Responsibilities of DDOS on TDS HelpDesk For DDUS/ Taxpayer DSC Registration for Officers. Installation & Usage Guide of DSC. 160 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 Can be downloaded for ready reference GOVERNMENT OF ASSAM COMMISSIONERATE OF TAXES GST GUIDELINES Subject/Download PDF ASSAM GST GUIDELINES + DUTIES & RESPONSIBILITIES OF TAX DEDUCTOR UNDER GST ACT, 2017. PAYMENT MODULES FOR TAX DEDUCTORS UNDER GST Act, 2017 # GUIDELINES FOR DEDUCTION AND DEPOSIT OF TDS BY THE DDO UNDER GST ISSUED BY FINANCE DEPARTMENT, GOVERNMENT OF ASSAM. Last updated on 26th October 2018 Copyright @ Commissioner of Taxes, Govt. of Assam, 2010. Disclaimer 161 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 % 5 6 5 2 4 3 T 1 R E Q W F G D 5 A x C V Z THANK....
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.... YOU 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 162<BR> News - Press release - PIB....