TaxTMI 
TaxTMI 
Payment Modules for Tax Deductors Under GST Act, 2017
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....ayment Modules for Tax Deductors Under GST Act, 2017 <br>News and Press Release<br>Dated:- 20-5-2026<br><BR>============= Document 1 F6 FS F3 % 5 F2 सतà¥à¤¯à¤®à¥‡à¤µ जयते 6 $ 4 F1 esc @ # 2 3 DUTIES AND RESPONSIBILITIES OF TAX DEDUCTOR UNDER GST ACT, 2017 ! T ~ 1 R E W Q G D F tab S A V caps lock C Z X A GUIDELINE FOR DDOS shift alt command option control fn UPDATE **** NEW NEW UPDATE ***** NEW UPD UPDATE PAYMENT COMMISSIONERATE OF STATE TAX GOVERNMENT OF ASSAM COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 1 FS :- FÃ¥ TDS COMES INTO FORCE FROM 1ST OCTOBER, 2018 000 000 F4 50 F3 % 5 6 F2 $ 4 FI esc # 3 @ 2 ~ ! 1 T R E W Q ** Section 51 governing tax deduction at source has come into force w.e.f 1st October, 2018. G F tab D S A Z C V caps lock X shift alt command option 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 ....
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....fifty thousand) under a single contract shall obtain registration as a Tax Deductor on or before making such payment. control fn COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 2 CHECKLIST DUTIES OF A DDO X IV F6 FS ? F3 % 5 F2 6 $ 4 F1 esc # @ 3 ! 2 T ~ 1 R E Q W G 1 To check if deduction is required to be made F tab D S A V caps lock C X Z shift To obtain registration 2 alt command option control fn 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 3 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 ? DEDUCTION of TAX at SOURCE F6 FS F3 % 5 F2 6 $ 4 F1 esc @ # 2 3 ! R T ~ 1 E W Q G D F To deduct tax at source : tab S A C V caps lock Z X To be done continuously during the month at the time of making payment to the suppliers shift alt command option control fn METHOD OF DEDUCTION ** APPLICABILITY AT DIFFERENT SI....
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....TUATION COMMISSIONERATE OF TAXES , ASSAM 4 29 October 2018 ? WHEN TO DEDUCT TAX AT SOURCE? F6 FS F3 % 5 F2 6 $ 4 F1 esc # @ 3 ! 1 2 T ~ R E Q W G F Under Section 51 r/w Rule 5 of GST Act: tab D S A Under Section 51 r/w Rule 5 of GST Act: DDO is liable to deduct tax from the payment of a supplier when taxable the total value of supply of goods/services or both under a contract, fifty exceeds Two lakh and thousand rupees. #Explanation .- For the purpose of deduction of tax specified taxable above, the value of 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 Section 51 r/w Rule 5 of GST Act: DDO is liable to deduct tax from the payment of a supplier when taxable V caps lock C X Z the total value of supply of goods/services or both under a contract, fifty shift alt command option control fn exceeds Two lakh and thousand rupees. #Explanation .- For the purpose of deduction of tax specified taxable ....
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.... above, the value of 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 5 29 October 2018 RATE OF TAX FOR DEDUCTION OF TAX AT SOURCE F6 FS F3 % 5 F2 6 $ 4 F1 esc # 3 @ 2 ~ ! 1 T R E W For intra-state supply Q G F tab D S (For supplier within the same State) 1% CGST & 1% SGST both to be deducted. A V caps lock C Z X shift alt command option control fn 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. COMMISSIONERATE OF TAXES , ASSAM 6 29 October 2018 DETERMINATION OF THE VALUE OF SUPPLY FOR DEDUCTION F6 FS F3 % 5 F2 6 $ 4 F1 esc # @ 3 ! 1 2 T ~ R E Q W DEDUCTION To determine 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 b....
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....e 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 29 October DEDUCTION To determine the taxable value of supply: G F tab D S A V caps lock C X Z shift alt command option fn control Illustration in the next slide 29 October COMMISSIONERATE OF TAXES , ASSAM 7 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 8 IN CASE PART PAYMENT IS MADE OF THE CONTRACT VALUE : Taxable Contract Value : Rs. 5,00,000....
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.....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 9 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 10 DDOS NEED TO DEDUCT TAX AS SGST & CGST OR IGST F6 FS F3 % 5 F2 6 $ 4 F1 esc # @ 3 ! 1 2 T ~ R E Q W F G IGST tab D S A Z TAX ON INTER STATE SUPPLY V caps lock C X shi....
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....ft alt command TYPES OF TAXES option control fn CGST CENTRAL TAX ON SUPPLY WITHIN A STATE SGST STATE TAX ON SUPPLY WITHIN THE STATE COMMISSIONERATE OF TAXES , ASSAM 11 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 12 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 13 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 ....
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....October 2018 COMMISSIONERATE OF TAXES , ASSAM 14 SITUATION :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. 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 15 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 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 16 % 5 F6 Monthly duty of the Tax Deductor FS F3 F2 6 $ 4 F1 ....
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.... esc @ # 2 3 ! 1 T ~ R E W Q G F tab D S A To be done between 1st and 10th day of next month V caps lock C Z X shift alt control command option fn FILING TDS RETURN COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 17 F6 RETURNS BY TDS DEDUCTOR GSTR-7 OVERVIEW FS F3 % 5 F2 6 $ 4 F1 esc # @ 3 ! 1 2 T ~ #Every registered person required to deduct tax at source under the provisions of section return 51 shall furnish a in GSTR-7 a electronically through common portal within (www.gst.gov.in), ten days after month. the end of such Before 10th of Online next month. submission of Returns Illustration : If the is date of deduction 12th October,2018, the detail of deduction shall be 7 for furnished in GSTR- the month of needs October,2018 which to be submitted within 10th November,2018. 29 October 2018 COMMISSIONERATE OF TAXES R E Q W G F tab D source under the provisions of section return S A V 51 shall furnish a in GSTR-7 a caps lock C X Z e....
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....lectronically through common portal within shift (www.gst.gov.in), ten days after month. alt command the end of such Before 10th of option fn control Illustration : If the is date of deduction 12th October,2018, the detail of deduction shall be 7 for furnished in GSTR- the month of needs October,2018 which to be COMMISSIONERATE OF TAXES , ASSAM 18 RETURN DASHBOARD Help e-Way Bill System Dashboard GST Law Search Taxpayer Services â„¢ Refunds Payments User Services Registration Returns View e-Filed Returns Returns Dashboard Track Return Status Dashboard Returns English File Returns Indicates Mandatory Fields Return Filing Period. March V Financial Year 2017-18 V SEARCH Return for Tax Deducted at Source GSTR7 Due Date - 10/04/2018 PREPARE OFFLINE PREPARE ONLINE COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 19 RETURN DASHBOARD Skip to Main Content ( A+ A" Goods and Services Tax & ANGAD JASBIRSINGH A v Dashboard Help Services Search Taxpayer e-Way Bill System GST Law English Dashboard....
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.... > Returns > GSTR-7 GSTR-7 - Return for Tax Deducted at Source GSTIN - 24AJIPA1572ECDP FY - 2017-18 Due Date - 10/04/2018 Legal Name - ANGAD JASBIRSINGH ARORA Return Period - March Trade Name - TRADE Status - Not Filed ## Important Notice: If the TDS records are more than 500 , Please check here GSTR-7 -TDS Details 3. Details of the tax deducted at 0 source Integrated Tax Central Tax Rs.0.00 Rs.0.00 State/UT Tax Rs.0.00 Total Amount Paid to Deductee Rs.0.00 5,6. Payment of tax Tax payable Interest payable Rs.- Rs.- Total amount paid Rs.- Late fee payable Rs.- 4. Amendments to TDS Details 0 Integrated Tax Central Tax Rs.0.00 Rs.0.00 State/UT Tax Total Amount Paid to Rs.0.00 Deductee Rs.0.00 8. Debit entries in electronic cash ledger for TDS/interest payment Tax paid in cash Interest Late Fees PREVIEW DRAFT GSTR7 BACK TO FILE RETURNS PROCEED TO FILE Designed & Developed by GSTN Site Last Updated on 2016-17 Goods and Services Tax Network 1 Top Site best viewed at 1024 x 768 resolution in Internet Explorer 10+, Google Chrome 49+, Firefox 45+ and Safari 6+ COMMISSIONERATE OF TAXES , ASSAM ....
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....29 October 2018 20 RETURN DASHBOARD ** Important Notice: If the TDS records are more than 500 . Please check here GSTR-7 -TDS Details 0 4. Amendments to TDS Details 0 3. Details of the tax deducted at source 5,6. Payment of tax Integrated Tax Integrated Tax Tax payable Interest payable Rs.. Rs.- Central Tax Central Tax Rs.0.00 Rs.0.00 Rs.0.00 Rs.0.00 Total Amount Paid to Total Amount Paid to Late fee payable Total amount paid State/UT Tax State/UT Tax Deductee Deductee Rs.0.00 Rs.0.00 Rs.- Rs.- Rs.0.00 Rs.0.00 TDS DETAILS No Record found for the provided Inputs. X ADD BACK TO GSTR 7 TILES 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 21 RETURN DASHBOARD Dashboard English Returns > GSTR-7 > TDS > Add TDS Details - ADD Amount paid to deductee on which tax is deducted (Rs.). GSTIN of Deductee 07AJIPA1572E01X Receiver Name ANGAD JASBIRSINGH ARORA Central Tax (Rs.) State/UT Tax (Rs.) Integrated Tax (Rs.)* BACK SAVE Dashboard Returns > GSTR-7 > TDS > Add @ English TDS Details - ADD Amount paid to deductee on which ta....
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....x is deducted (Rs.)* GSTIN of Deductee Receiver Name 24BDDPA0314AFZG Jayaraman abirami Integrated Tax (Rs.) Central Tax (Rs.) State/UT Tax (Rs.) BACK SAVE COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 22 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 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 23 RETURN DASHBOARD 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 4. Amendments to TDS Details 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 Total amount paid Rs.0.00 Deductee Rs.0.00 Deductee Rs.- Rs.1,00,000.00 Rs.0.00 29 October 2018 COMMISSIONERATE OF TAXES , A....
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....SSAM 24 PAYMENT to be made before filing the Return ? F6 FS F3 % 5 F2 6 $ 4 F1 esc # @ 3 ! 1 2 T ~ R E Q W G F To make the payment before submission tab D S A Z of Return : V caps lock C X shift alt command To be done one time before submission of monthly Return and to create a consolidated CPIN option control fn MODE OF PAYMENT 1. TREASURY NON WORK 2. TREASURY WORK 3. NON TREASURY COMMISSIONERATE OF TAXES , ASSAM 25 29 October 2018 MODE OF TDS PAYMENT FS F6 F3 % 5 6 F2 $ 4 F1 esc Internet Banking through Authorized Banks for Non Treasuries # 3 @ 2 ~ ! 1 T R E W Q G S D F tab A C V caps lock Z X shift alt control option command fn NEFT or RTGS from any Authorized Bank for Work & Non Work Treasuries COMMISSIONERATE OF TAXES , ASSAM 26 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 ....
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....deduction cases are considerably high (e.g. Works Divisions, Forest Divisions etc.) 2 DDOs make payment through Banks (e.g. NRHM, SSA etc.) 3 27 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 I. PAYMENT BY DDO ( NON WORK TREASURY) Deduction & Deposit process for DDOs 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. 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 : 28 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 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 29 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 Bill Preparation under ....
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....FinAssam 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 30 FLOW CHART Deduction process for DDOs drawing from Treasuries through Bills - Non works 3 DDOs paying through Finassam DDO will prepare the bill on FinAssam in expenditure Start section, Total Amount = Amount payable + 2 % TDS 1 DDO to update the TDS register for all the deductions No 4 If the last day of the month? Yes DDO to prepare another bill to debit suspense account and credit GSTN Contingency Bills etc in Treasuries CTMIS DDO will deduct TDS from each bill and Treasury will keep under suspense account 2 Standing instructions sent to eKuber to credit the GSTN account 10 Treasury will pass the bill and Debit suspense account 9 8 DDO will move the bill to treasury with CPIN details GSTN DDO needsto deposits the TDS amount and 6 prepare the CPIN challan DDO has to chose the mode of payment at NEFT and select RBI PAD as remitting bank 7 CIN gets credited to the Electronic Cash ledger of the DDO 12 DDO shall file his monthly Return in GSTR-7 within 10 days after the end of the month TDS certificate is generated by vendor from End dashboard by his login after DDO submit return 13 14 ....
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....eKuber the passes eKuber generates CIN and to the GSTN 11 DDO will deduct TDS from each bill and Treasury will keep under suspense account 2 eKuber generates CIN and to the GSTN 11 the passes 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 31 The DDO shall prepare the Bill based on FinAssam » BENEFICIARY DETAILS A Beneficiary Name Test Details Pvt. Ltd. Address Guwahati, Assam Bank Name State Bank of India Bank Branch Khanapara Account Number 20015629XXX Account IF SC SBIN0000XX Vendor GSTIN 29ABCDE1234F2Z5 Vendor PAN ABCDE1234F » BILL VOUCHER DETAILS # Invoice No * Invoice Date * Amount * FS Number Remarks 1 12A 29-09-2018 FS.123/20XX GST BILL INTEGRATION - TEST 1 2 12B 29-09-2018 FS.124/20XX GST BILL INTEGRATION - TEST 2 3 45 Characters Financial Sanction No 100 Characters 4 45 Characters Financial Sanction No 100 Characters # Invoice No Invoice Date CGST SGST IGST TDS on GST Central Sales Tax Forest Royalty Income Tax (At Source) State Sales Tax VAT Security Deposit 1 12A 29-09- 2018 2 12B 29-09- 2018 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 32 Bill Form Generat....
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....ed 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 Head of Account : 2203-00-001-0161-000-14-00 DDO CODE : XXX/AAT/002 Bill No 1002 dated 29-09-2018 # Detailed HOA Beneficiary Details Voucher Details Description of Charge Pay Amount Deduction Net Amount CGST SGST IGST TDS on GST Central Sales Tax Forest Royalty Income Tax (At Source) State Sales Tax VAT Security Deposit 1 14-00 Test Details Pvt. Ltd. Guwahati, Assam 29ABCDE1234F2Z5 12A dated 29-09- 2018 GST BILL INTEGRATION - TEST 1 XXXXX.XX 0.00 0.00 0.00 XX.XX 0.00 0.00 0.00 0.00 0.00 0.00 XXXXX.XX 12B dated 29-09- 2018 GST BILL INTEGRATION - TEST 2 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 0.00 0.00 0.00 XX.XX 0.00 0.00 0.00 0.00 0.00 0.00 JL xxxxx.XX JL xxxxx.XX JL 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 33 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 S1. No. GSTIN of the D....
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....eductee 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.) COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 34 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. 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 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) 35 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 dur....
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....ing 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 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. 36 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 deductions made during the month. Annexure 'A' Record to be maintained by the DDO for filing of GSTR7 S1. 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.) COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 37 I. PAYMENT BY DDO ( NON WORK TREASURY) Search Taxpayer e-Way Bill System Dashboard Services - GST Law Help v Registration Returns ....
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.... User Services Refunds Payments View e-Filed Returns Returns Dashboard Track Return Status X - Goods & Service Tax (GST) | User X + 4 > C ... https://trngreturn.gst.gov.in/returns/auth/dashboard 4 O File Returns . Indicates Mandatory Fields Return Filing Period . Financial Year SEARCH October 2018-19 V Help 1. It is not mandatory to file a "NIL" GSTR-7 return, you may not file GSTR-7 for a particular tax period if - (a) There is no tax deducted at source during the tax period; and (b) You do not wish to make any changes in records declared in earlier returns 2. GSTR-7 can be prepared online and filed online. It can also be prepared on Offline Tool and then uploaded on the portal. Important Message Return for Tax Deducted at Source GSTR7 Prepare Online :- Deductor with less than or equal to 500 records per table (Table 3 and Table 4) may make use of this facility. Due Date - 10/11/2018 Steps to be taken: . Click on 'Prepare Online'; PREPARE ONLINE PREPARE OFFLINE . Fill the TDS details (Table 3) and amendments to TDS details (Table 4) related to previous periods; . Click on 'Co....
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....mpute Liabilities'; and . Click on 'Proceed to File' and File GSTR-7 Prepare Offline :- Deductor with more than 500 records per table (Table 3 and Table 4) can prepare their return by using the offline utility and subsequently upload on GST Common Portal. You can download the GSTR-7 offline tool from the 'Downloads' section in the pre-login page on the portal. You should have downloaded the Offline Tool and installed it on your computer. . Click on 'Prepare Offline'; . Click on 'Download' to download auto-drafted GSTR-7 details, if any; . Follow instructions in 'GSTR-7 offline tool' to add details and generate JSON file for upload; and . Click on 'Upload' to upload JSON file and file the statement with help of instruction available on GSTR-7 dashboard COMMISSIONERAgerOPTARES alAss Affine utility for filing GSTR-7. 29 October 2018 Type here to search Top 1 17:05 22-10-2018 13 ENG ? P I. PAYMENT BY DDO ( NON WORK TREASURY) - X Goods & Service Tax (GST) | X + https://trngreturn.gst.gov.in/returns2/auth/gstr7 Dashboard > Returns > GSTR-7 English GSTR-7 - Return for Tax Deducted at Source GSTIN - 07ACXPK3463AWDX Leg....
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....al Name - Mukesh Dhanjibhai Karshala Return Period - October Trade Name - Status - Not Filed FY - 2018-19 Due Date - 10/11/2018 Steps to prepare your GSTR-7 return online 1. Click on Table 3 or Table 4 box whichever is applicable and add relevant details; 2. Summary of added details would be available on the relevant box; 3. Click on Preview Draft GSTR - 7 button to view summary of added details in PDF format; 4. You can also download all added details as an excel file by clicking on 'Download GSTR-7 details (Excel)'; and 5. After adding and confirming the details, follow filing process as indicated at the bottom of this page. GSTR-7 -TDS Details 44 Important Notice: If the TDS records are more than 500 . Please check here User Manual 3. Details of the tax deducted at 4. Amendments to TDS Details 5&6. Payment of tax source Number of Records :1 Number of Records :0 Integrated Tax Central Tax Integrated Tax Central Tax Tax payable Interest payable Rs.4.00 Rs.0.00 Rs.0.00 Rs.0.00 Rs.- State/UT Tax Total Amount Paid to State/UT Tax Total Amount Paid to Late fee payable Total amount paid Rs.0.00 Deductee Rs.0.00 Deductee Rs.....
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....- Rs.- Rs.200.00 Rs.0.00 8. Debit entries in electronic cash ledger for TDS/interest payment Tax to be paid (€) Interest ¥0.00 Late Fees Steps to file your GSTR-7 return 1. Click on Compute Liabilities ; for computation of tax and interest, if any; 2. Proceed to File button would be enabled once liabilities are computed and reflected in Table 586 box; 3. Click on 'Proceed to File' to pay liabilities and file the return; 4. Additional details can be added even after clicking on 'Compute Liabilities' or 'Proceed to file' button, then you would be required to follow steps 1 to 3 again to file the return; I. PAYMENT BY DDO ( NON WORK TREASURY) O A+ A Skip to Main Content Goods and Services Tax & ANGAD JASBIRSINGH A v Dashboard Services Search Taxpayer Help e-Way Bill System GST Law English Dashboard > Returns > GSTR-7 GSTR-7 - Return for Tax Deducted at Source Q2 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....
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.... more than 500 , Please check here 5,6. Payment of tax Tax payable Interest payable Rs.- Rs.- Late fee payable Total amount paid Rs.- Rs.- 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 1 4. Amendments to TDS Details Rs.80.00 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 Site Last Updated on @ 2016-17 Goods and Services Tax Network 1 Top Site best viewed at 1024 x 768 resolution in Internet Explorer 10+, Google Chrome 49+, Firefox 45+ and Safari 6+ Sidet40er 2018 COMMISSIONERATE OF TAXES , ASSAM I. PAYMENT BY DDO ( NON WORK TREASURY) 5,6. Payment of tax 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.) T....
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....ax 0.00 0.00 0.00 0.00 Interest 0.00 0.00 0.00 0.00 Fee 0.00 0.00 0.00 Integrated Tax (Rs.) Central Tax (Rs.) State/UT Tax (Rs.) 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. BACK TO GSTR 7 TILES CREATE CHALLAN PREVIEW DRAFT GSTR7 FILE GSTR7 Slide4ber 2018 COMMISSIONERATE OF TAXES , ASSAM CHALLAN CREATION Skip to Main Content O A+ A Goods and Services Tax & Mukesh Dhanjibhai K Search Taxpayer Help e-Way Bill System Dashboard Services GST Law English Dashboard > Payment > Create Challan Create Challan Challan History Saved Challan Tax Liability Tax ( Rs.) Interest ( Rs.) Penalty ( Rs.) Fees ( Rs.) Other ( Rs.) Total ( Rs.) CGST(0005) 5000 5,000....
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.... IGST(0008) 0 CESS(0009) 0 Delhi SGST(0006) 5000 5,000 Tax ( Rs.) Interest ( Rs.) Total ( Rs.) Total Challan Amount: Rs. 10,000 /- Total Challan Amount (In Words): Rupees Ten Thousand Only Payment Modes E-Payment @ Over The Counter NEFT/RTGS SAVE GENERATE CHALLAN - × Goods & Services Tax (GST) | Payı X + T https://trngpayment.gst.gov.in/payment/auth/ : Skip to Main Content 0 A+ A" Goods and Services Tax & Mukesh Dhanjibhai K v Help e-Way Bill System Search Taxpayer Dashboard GST Law Services Dashboard > Payment > Create Challan English 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 Remitting Bank. RESERVE BANK OF INDIA, PAD E-Payment × @ Over The Counter NEFT/RTGS V GENERATE CHALLAN SAVE 16:09 Type here to search 30 A ENG 40 ....
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.... a - × Goods & Services Tax (GST) | Pay X + https://trngpayment.gst.gov.in/payment/auth/ Skip to Main Content 0 A+ A Goods and Services Tax & Mukesh Dhanjibhai K v Search Taxpayer Help e-Way Bill System Dashboard Services GST Law Dashboard > Payment > Create Challan English 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 Total Challan Amount: Rs. 20 /- Total Challan Amount (In Words): Rupees Twenty Only Payment Modes Remitting Bank. E-Payment RESERVE BANK OF INDIA, PAD x @ Over The Counter NEFT/RTGS V GENERATE CHALLAN SAVE Generate Challan 16:10 1) ENG 22-10-2018 O Type here to search - X + Goods & Services Tax (GST) | Payı X > C @ https:/trngpayment.gst.gov.in/payment/auth/generatedchallan : A Goods and Services Tax & Mukesh Dhanjibhai K v Dashboard Search Taxpayer . Help . e-Way Bill System Services GST Law Dashboard > Payment > Generate Challan English....
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.... Challan successfully generated × GST Challan CPIN Challan Generation Date Challan Expiry Date 18100700000098 22/10/2018 16:05:06 06/11/2018 Mode of Payment :- NEFT/RTGS Details Of Taxpayer GSTIN/Other Id Email Address Mobile Number 07ACXPK3463AWDX gxxxxxxxxxxx@XXXXXXXom 5XXXXX2611 Name Address Mukesh Dhanjibhai Karshala XXXXXXXXXX Delhi,110012 Details of Deposit Tax (₺) Interest (Rs.) Penalty (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 Beneficiary Details IFSC Code Remitting Bank Name RBIS RESERVE BANK OF INDIA, PAD TRANSFER OF FUNDS THROUGH NEFT Beneficiary Name Beneficiary Account No. GST 18100700000098 Amount Beneficiary IFSC 20 RBISOGSTPMT DOWNLOAD If amount is deducted from bank account and not reflected in electronic cash ledger, please raise grievance under Grievance Type Grievance Against Payment. 16:10 22-10-2018 (1) ENG O Type here to search P X - Goods & Services Tax (GST)....
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.... | Payı X + ... V https://trngpayment.gst.gov.in/payment/auth/generatedchallan Tax (Rs.) Interest (Rs.) Penalty (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 NEFT/RTGS Beneficiary Details Remitting Bank Name RESERVE BANK OF INDIA, PAD IFSC Code RBIS TRANSFER OF FUNDS THROUGH NEFT Beneficiary Name Beneficiary Account No. 18100700000098 GST Beneficiary IFSC RBISOGSTPMT Amount 20 DOWNLOAD f) If amount is deducted from bank account and not reflected in electronic cash ledger, please raise grievance under Grievance Type Grievance Against Payment. Site Last Updated on 01-10-2018 Designed & Developed by GSTN @ 2018-19 Goods and Services Tax Network 1 Top Site best viewed at 1024 x 768 resolution in Internet Explorer 10+, Google Chrome 49+, Firefox 45+ and Safari 6+ Show all × GST-CHALLAN (4).pdf 1 16:11 22-10-2018 D O Type here to search & (1) ENG P X - Goods & Services Tax (GST) | Pa....
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....y X GST-CHALLAN (4).pdf X + C ® File | file://C:/Users/GST7/Downloads/GST-CHALLAN%20(4).pdf .. GST-CHALLAN (4).pdf 1 / 2 001 000190 01. 22/10:2018 16:05:06 Details of Taxpayer GSTIN: 07ACKPK3463AWDX E-mail Id: Mobile No .: 5XXXXX2611 @XXXXXXXXXXX@XXXXXXXom Name(Legal): Mukesh Dhanjibhai Address : XXXXXXXXXX Delhi, 110012 Karshala Details of Deposit (All Amount in Rs.) Government Major Head Minor Head Tay Penalty Fee Others Total Government Of India COST|0005) IGST(0008) 1 10 CESS[0009) . Sub Total 1 Delhi SGST|DOOS) 5 Total Amount Total Amount (in words) Rupees Twenty Only Mode of Payment E Payment [ Over the Counter(OTC) NEFT /RTOS NEFT/RTOS Remitting Bank RESERVE BANK OF INDIA, PAD Beneficiary Account Number (CPIN) Name of beneficiary bank Beneficiary Bank's Indian Financial System Code (IFSC) Note: Charges to be separately paid by the person making payment. Particulars of depositor Name Designation/Status(Manager partner etc) Signature Date Paid Challan Information OSTIN Taxpayer Name Name of the Bank Bank Reference ....
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....No.(BRN)/UTR CIN Payment Date Bank Ack No. (For Cheque / DD deposited at Bank's counter) GOODS AND SERVICES TAX Mandate Form for making OST Payment through NEFT/ RTGS Mode (See Rule --- ) (Valid Till Date : 06/11/2018) Ihereby authorize RESERVE BANK OF INDIA, PAD to remit an Amount of Rs 20 (Rupees in words )Rupees Twenty Only through [ ] NEFT [ ] RTOS as per details given below : [ ] Cheque [ ] Dabit my/our Account DETAILS OF APPLICANT(REMITTER) Name of the Remitter Mukesh Dhanjibhai Karshala Account Number Cheque Number Cheque Date Address XXXXXXXXXX Delhi,110012 Contact No. 5XXXXX2611 DETAILS OF BENEFICIARY Beneficiary Name OST Beneficiary Account No.(CPIN) 18100700000098 Beneficiary Bank Name Reserve Bank of India Beneficiary IFSC Code(11 digit) RBISOGSTPMT Amount 20 Signature + Date: FOR BANK'S USAGE Date and time of receipt of NEFT/RTOS request Transaction Amount NEFT/RTGS Charges Total Debilt to Customer NEFT/RTGS initiation date & time NEFT/RTGS unique transaction number (UTR No.) Instruction for Banks/Customer : 1. No change is allowed in the NEFT/RTGS detalls by the customer....
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.... or the originating bank. The transaction is liable to be reflected in case of any changes in the NEFTARTOS details 4 16:12 10 Type here to search 30 A ENG a 40 50 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 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 BACK TO GSTR 7 TILES PREVIEW DRAFT GSTR7 CREATE CHALLAN FILE GSTR7 Slidet48er 2018 COMMISSIONERATE OF TAXES , ASSAM X ....
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.... Goods & Service Tax (GST) | User X + ... V https://trngservices.gst.gov.in/services/auth/dashboard Skip to Main Content 0 A+ A Goods and Services Tax & Mukesh Dhanjibhai K v Help e-Way Bill System Dashboard Search Taxpayer Services GST Law Dashboard Last logged in on 22/10/2018 15:56 Currently logged in from IP: 164.100.149.238 Welcome Mukesh Dhanjibhai Karshala to GST Common Portal Mukesh Dhanjibhai Karshala 07ACXPK3463AWDX View Profile You can navigate to your chosen page through navigation panel given below VIEW NOTICE(S) AND ORDER(S) > Quick Links RETURN DASHBOARD > CREATE CHALLAN > Check Cash Balance Liability ledger A Designed & Developed by GSTN Site Last Updated on 12-10-2018 @ 2018-19 Goods and Services Tax Network Site best viewed at 1024 x 768 resolution in Internet Explorer 10+, Google Chrome 49+, Firefox 45+ and Safari 6+ 16:08 22-10-2018 C e ? ADD ENG Type here to search P C 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 Treasu....
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....ry along with the CPIN details. V 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. 50 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 : 51 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 ....
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....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 52 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 II. PAYMENT BY DDO ( WORKS DEPARTMENT - 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. 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 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) 53 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 II. PAYMENT BY DDO ( WORKS DEPARTMENT - TREASURY) V The DDO shou....
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....ld maintain a Register in Annexure 'A' to keep record of all TDS deductions made by him during the month. v 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 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. 54 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 S1. 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.) COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 55 Deduction process for DDOs drawing from Treasuries through Bills - Works ....
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.... Manual/Other Bill payment Works Divisions drawing from Treasuries through Treasury Cheques DDO will prepare the bill Total Amount = Amount payable + 2 % TDS DDO to update the TDS register for all the deductions Start system If the last day of the month? 1 4 No Yes DDO will provide the treasury cheque with CPIN details Standing instructions sent to eKuber to credit the GSTN DDO will deduct TDS from each bill and Treasury will keep under suspense account Treasury will pass the cheque and Debit suspense account CTMIS 2 account 7 9 8 6 5 DDO needsto deposits the TDS amount and prepare the CPIN challan TDS certificate is generated by vendor from DDO has to chose the mode of payment at NEFT and select RBI PAD as remitting bank DDO shall file his monthly Return in GSTR-7 within 10 days after the end of the month CIN gets credited to the Electronic Cash ledger of the DDO GSTN End dashboard by his login after DDO submit return 11 12 13 eKuber generates the CIN and passes to the GSTN eKuber 10 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 56 Creation of CPIN X Goods....
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.... & Service Tax (GST) | BO Goods & Service Tax (GST) | Servi Goods & Services Tax (GST) | Payı × + - × 0 : ( > C Goods And Services Tax Network [IN] | https://payment.gst.gov.in/payment/auth/ 1 Tax ( Rs.) Interest ( 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 CHALLAINVS Go to Settings to activare WindoA SAVE 1 Top - 11:57 01-10-2018 O e ENG 57 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. V 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....
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.... 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 58 COMMISSIONERATE OF TAXES , 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: 59 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 CREATION OF CHALLAN Skip to Main Content 0 A+ A" FOX Goods and Services Tax --- & Mukesh Dhanjibhai K v Dashboard Services GST Law Search Taxpayer Help - e-Way Bill System English Dashboard > Payment > Create 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 ....
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.... 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. V E-Payment @ Over The Counter COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 60 GENERATION OF CHALLAN Saved Challan Create 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 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 GSTAActivate Windows Site Last Updated on 01-10-2018 @ 2018-19 Goods and Services Tax Network COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 61 GENERATION OF CHALLAN Challan successfully generated X GST Challan CPIN Challan Generation Date Challan Expiry Date 18100700000100 22/10/2018 22:42:15 06/11/2018 Mode of Payment....
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.... :- 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.) Penalty (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 62 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 Net Banking Please select a bank" V ALLAHABAD BANK ANDHRA BANK BANK OF BARODA AXIS BANK BANK OF INDIA BANK OF MAHARASHTRA CANARA BANK CENTRAL BANK OF INDIA CORPORATION BANK DENA BANK HDFC BANK ICICI BANK LIMITED ID....
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....BI BANK INDIAN BANK JAMMU AND KASHMIR BANK LIMITED INDIAN OVERSEAS BANK PUNJAB AND SIND BANK ORIENTAL BANK OF COMMERCE STATE BANK OF INDIA PUNJAB NATIONAL BANK SYNDICATE BANK UCO BANK To click the box UNITED BANK OF INDIA UNION 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 63 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 MAK....
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....E 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 Last Updated on 01-10-2018 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 64 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 65 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 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. 66 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 The D....
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....DO 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 S1. 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.) COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 67 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. In the challan he shall fill relevant SGST/CGST/IGST Head V The DDO will make e-payment debiting the account V 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 por....
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....tal using his Login credentials. 68 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 3 DDO will prepare the bill, Total Amount = Amount payable + 2 % TDS DDO to update the TDS register for all the deductions Start system If the last day of the month? 1 4 No Yes DDO Internet banking DDO will deduct TDS from each bill and transfer the same to the DDO bank account 2 Log in to Internet banking portal and make the payment DDO shall file his monthly Return in GSTR-7 within 10 days after the end of the month DDO needsto deposits the TDS amount and prepare the CPIN challan DDO generates the TDS certificate through GSTN in Form GSTR-7A DDO has to chose the mode of payment at NEFT and select the bank DDO Electronic cash ledger gets updated in the GSTN portal End GSTN 5 6 9 00 10 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 69 SUBMISSION OF RETURNS Monthly Return to be filed by DDOs/Tax Deductors: The deposit of the TDS amount would b....
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....e 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 ) 70 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 - 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 thi....
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....s 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. 71 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 INTEREST, FEES AND PENALTY PROVISIONS F6 FS F3 % 5 F2 6 $ 4 F1 esc # @ 3 ! 1 2 T #U/s 122(1), if a Tax Deductor fails to deduct the tax or deducts less than the amount required to be deducted. ~ R E Q W G F or tab D S A #U/s 122(2), where Tax Deductor fails to pay to the Govt, the amount deducted as tax; V caps lock C X Z shift alt command - In such cases, Tax Deductor shall be liable to pay option fn control 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. COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 72 TRANSITIONAL PROVISION ON F6....
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.... FS TDS F3 % 5 F2 6 $ 4 F1 esc # @ 3 ! 1 2 T ~ R E If a supplier made a supply of goods and Q W G F tab D S issued the prior relevant invoice to enactment of GST (01/07/2017) then TDS will A V caps lock C X Z shift alt command 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 control fn Illustration in the next slide 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 73 TRANSITIONAL PROVISION ON TDS UNDER VAT F6 FS F3 % 5 F2 6 $ 4 F1 esc # @ 3 ! 1 2 T ~ Illustration : R E Q W G : 12/04/2017 Date of Supply F tab D S A Z (During VAT before GST) V caps lock C X Date of Invoice : 15/05/2017 shift (During VAT before GST) Date of payment : 15/10/2018 (During GST after VAT ) alt command option control fn In the above case, the DDO shall deduct VAT under AVAT Act,2003, even ....
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....if the payment is made in GST regime. Tax to be deposited under VAT Head of Account. COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 74 No TDS under GST where the invoice is issued before 1st October,2018 F6 FS F3 % 5 F2 6 $ 4 F1 esc # @ 3 ! 1 2 T ~ Illustration : R E Q W G Date of Supply : 12/09/2018 (During GST but before 1st October,2018) Date of Invoice : 15/09/2018 F tab D S A V caps lock C X Z shift (During GST but before 1st October,2018) Date of payment : 15/10/2018 (During GST but after 1st October,2018) alt command option control fn In the above case, the DDO shall not deduct TDS under GST, even if the payment is made after 1st October,2018. No TDS in such cases 75 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 F6 FS F3 % 5 F2 6 $ 4 F1 esc @ # 2 3 ! 1 T ~ R E W Q G F tab D S A V caps lock C Z X NEW UPDATE ON TDS shift alt command option control fn 76 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 NEW UPDATE ON TDS F6 FS....
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.... F3 % 5 F2 6 $ 4 F1 esc * TDS to be made when there is advance payment on or after 1st October 2018. # @ 3 ! 1 2 T ~ R E Q W G F tab D S A V NO TDS IS APPLICABLE caps lock C X Z * If the supply is exempted or Non-GST supply. shift alt command option control fn *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. COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 77 NEW UPDATE ON TDS F6 FS F3 NO TDS IS APPLICABLE % 5 F2 6 $ 4 F1 esc # @ 3 ! 1 2 T ~ R E * Amount paid in advance before 1st October,2018. Q W G F tab D S A V *Amount paid in advance before 1st Oct. 2018 and tax invoice issued after 1st Oct. 2018. -No TDS on the advance amount. caps lock C X Z shift alt command option fn control -However, tax to be deducted on rest of the amount. *If the tax is required to be paid under....
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.... RCM basis. Supplier is an unregistered person. 29 October 2018 78 COMMISSIONERATE OF TAXES , ASSAM NEW UPDATE ON TDS F6 FS F3 % 5 F2 6 $ 4 F1 esc @ # 2 3 NO TDS CAN BE MADE IF THE SUPPLIER IS AN UNREGISTERED PERSON. ! T ~ 1 R E W Q G D F tab S A 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. caps lock Z X shift alt command option control fn Supply must be received only from registered taxpayers COMMISSIONERATE OF TAXES , ASSAM 79 29 October 2018 GOVERNMENT OF ASSAM FINANCE (TAXATION) DEPARTMENT No.FTX.56/2017/Pt-III/102 Dated Dispur, the 14th June, 2018 ORDER Goods and Services Tax (GST) has been introduced in Assam with rest of the country w.e.f. 15 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 Turb....
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....ine 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 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 ....
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....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, Finance 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 80 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 81 GOVERNMENT OF ASSAM FINANCE DEPARTMENT No.ECF.85105/2018/22 Dated Dispur, the 10th October, 2018. To, All Administrative Departments, All Heads of Department All Treasury Officers Govt Order No: ECF.85105/2 Sub: Guidelines for Deduction and Deposit of TDS by the DDO under GST. Section 51 of the Assam GST Act, 2017 provides for....
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.... deduction of tax by the Government Department/ Agencies (as described u/s 51) as a Tax Deductor, from the payment made or credited to the supplier (Deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. The amount deducted as tax under this section shall be paid to the Government exchequer by such Deductor within ten days after the end of the month in which such deduction is made along with a return in FORM GSTR-7 giving description of deductions and deductees. Further, the deductor has to issue a certificate to the deductee in GSTR-7A which is downloadable by the deductce from his dashboard. 018/22 dated 10/10/2018 2. Government of Assam has notified that the provisions under section 51 for deduction of tax to come into force w.e.f. 151 October, 2018. on Steps to be Undertaken Guidelines 3. In order to comply with the provisions of the Assam GST Act for TDS, the following steps are required to be taken: A. Registration of DDOs as Tax Deductors in the GST common portal (www.gst.gov.in) for B. Deduction of tax amount from the bills to be paid to the suppliers / de....
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....ductees C. Depositing the TDS amount by the DDOs in to appropriate government account(s) deduction and deposit of TDS by DDOS D. Filing Tax Returns for TDS within the prescribed time limit Who are the tax Deductors: 4. As per Section 51 of the Act, the following entries are required to do TDS and thus are required to get them registered as Tax Deductors under Section 24 (VI) of the Assam GST Act: - A. A department or establishment of the Central Government or State Government or B. Local Authority or 1 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 82 C. Government Agencies or D. Persons or category of persons notified by the Government: a) An authority or a board or any other body, - i. Set up by an Act of Parliament or a State Legislature; or ii. 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 Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); c) Public Sector Undertakings Documents for TDS Registration: 5. For Registrations as Tax Deducto....
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....rs, the following information are required: For the Establishment (Office): (i) TAN / PAN of the establishment (ii) Office Phone Number (Landline and Mobile) (iii) Valid Office E-mail ID of the office (iv) Proof of Address of the place of the office (Any proof issued by Government authority / by Local Authority / Electricity Bill / Legal Ownership Document / Rent or Lease Agreement etc.) - to be uploaded For DDO: (i) PAN of the DDO (ii) Photograph of the DDO - to be uploaded as per file size (iii) Valid email ID (iv) Mobile Phone Number of the DDO (v) Digital Signature Certificate (DSC) of the DDO (mandatory for Company) (vi) Aadhar Card (Not Mandatory) For Authorized Signatory (Only required for office having authorized Signatory): (i) PAN of the Authorized Signatory (ii) Photograph of the Authorized Signatory - to be uploaded (iii) Valid email ID (iv) Mobile Phone Number of the Authorized Signatory (v) Digital Signature Certificate (DSC) of the Authorized Signatory (mandatory in case of Company) (vi) Aadhar Card (Not Mandatory) 6. The DDO or the Authorized Signatory is required to make an application online in GST REG....
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.... 7 in the GST Common Portal on behalf of the Tax Deductor. The step by step user manual 2 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 83 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 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. 8. The Tax Deductor is required to deduct TDS amount from the payment to be made to the Supplier / Deductee at the rate of 2% (i.e. 1% Assam GST + 1% Central GST in case of Intra-State Supply and 2% IGST in case of Inter-State Supply). Once 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 frequen....
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....cy of deduction of tax and the modalities for disbursement of payments to deductees / suppliers. a) Government entities drawing and disbursing by raising bills through the Treasury using Fin Assam, where the number of TDS deduction cases are not very high (e.g. Departments / Heads of Departments / Subordinate offices etc.) b) Government entities drawing and disbursement by issuing Government Cheques, where the number of deduction cases are considerably high (e.g. Works Divisions, Forest Divisions etc.) c) 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 for them as under: 10. Procedure for Deduction & Deposit of TDS: a) Deduction & Deposit process for DDOs 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 t....
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....his regard, the following process will be adopted: i. 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 84 (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 (d)Deduction of TDS should not be in fraction of rupees and the calculated value should be next higher rupee ii. 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. iii. The TDS amount shall be mentioned in the Bill for 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 (GST - TDS - SGST) iv. The DDO should maintain....
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.... 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 Return (FORM GSTR-7) by the DDO. v. 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). vi. In the challan he/she shall fill in the desired amount of payment against one / many major head(s) (SGST/CGST/IGST) and the relevant component (e.g. Tax / Interest / Penalties / Fees, as the case may be) under each of the Major Head. vii. 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 bill on "FinAssam" to debit the suspense account and credit the GSTN account and move the same for payment to the Treasury along with the CPIN details. ix. Treasury will pass the bill and debit the suspense account and upon successful payment, a Challan Identification Number (CIN) will be generated by t....
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....he 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. 4 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 85 This can be viewed and the details of CIN can be noted by the DDO anytime on GST portal using his Login credentials. x. Subsequently, the DDO shall generate TDS certificate through the GST portal in FORM GSTR-7A after filing of monthly return. Deduction process for DDOs drawing from Treasuries through Bills - Non works Finassam ------ 0 ----- OPTEI CSIN CTMIS - --- --- - GSTN ---- ---- 13 PKuber 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: i. 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 ....
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..../ 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 86 d) Deduction of TDS should not be in fraction of rupees and the calculated value should be next higher rupee. ii. 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. iii. The TDS amount shall be mentioned in the Bill for 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 (GST - TDS - SGST) iv. 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 Return (FORM GSTR-7) by the DDO. v. At the end of ....
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....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). vi. In the challan he/she shall fill in the desired amount of payment against one / many major head(s) (SGST/CGST/IGST) and the relevant component (e.g. Tax / Interest / Penalties / Fees, as the case may be) under each of the Major Head. vii. 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 bill to debit the suspense account and credit the GSTN account and move the same for payment to the Treasury along with the CPIN details. ix. 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 anytim....
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....e on GST portal using his Login credentials. 6 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 87 x. Subsequently, the DDO shall generate TDS certificate through the GST portal in FORM GSTR-7A after filing of monthly return. Deduction process for DDOs drawing from Treasuries through Bills - Works Manual/Other Bill payment - Total Amount : Arsoune system the deductions tổ the last day of the DOO WAP ----- CTMIS - account DO0 has to chos themede af and select ABI PAD GSTN lenge of the DOO chalen 1 13 12 E ON eKuber GSTN c) 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 etc. of the Society, Corporation etc. against the various bills. The concerned DDO 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: 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 ....
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....Contactor / Supplier / Vendor and c) 2% TDS amount of GST (1% Assam GST + 1% Central GST or 2% IGST) will be specified 7 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 88 d) Deduction of TDS should not be in fraction of rupees and the calculated value should be next higher rupee ii. The DDO will deduct the TDS from each bill and make e-Payment of the TDS amount to the GSTN by logging into the GST portal and preparing the Common Portal Identification Number (CPIN) challan for the TDS amount either against each bill or a single CPIN against the entire amount for the month. iii. In the challan he/she shall fill in the desired amount of payment against one / many major head(s) (SGST/CGST/IGST) and the relevant component (e.g. Tax / Interest / Penalties / Fees, as the case may be) under cach of the Major Hea iv. Subsequently, the DDO will make the payment against the GST deducted and upon successful payment, a Challan Identification Number (CIN) will be generated 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 ....
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....of CIN can be noted by the DDO anytime on GST portal using his Login credentials. Subsequently, the DDO shall generate TDS certificate through the GST portal in FORM GSTR-7A after filing of monthly return. Dediction process for DOOs drawing from the individual bank accounts Manual/Office management -----... - ---- vet DOO internet ----- GSTA Monthly Return to be filed by DDOs/Tax Deductors: 11. Once Tax Deductor makes the deposit of TDS amount to respective government account successfully, same would be updated in the Electronic Cash Ledger of Tax Deductor as 8 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 89 credit entry(s). This will be required to set off the liability 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 GST Common Portal. the TDS returns are to be filed by 10th of succeeding month in which deduction is made. Tax returns can be filed online by logging into the GST Portal or by using the offline tool available i....
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....n 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 (www.tax.assam.gov.in ) 13. Training & Support: Departments should instruct 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. Raju Bra 10/10/18 Additional Chief Secretary to the Government of Assam Finance Department 9 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 90 Annexure A Record to be maintained by the DDO for filing of GSTR-7 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 1 2 3 4 5 6 7 8 10 29 October 2018 ....
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....COMMISSIONERATE OF TAXES , ASSAM 91 THIS PPT WITH GUIDELINE IS MADE AVAILABLE AT COMMISSIONERATE OF TAXES, ASSAM OFFICIAL WEBSITE M Relacement slides TDS PF X New Tab - D www.tax.assam.gov.in Apps For quick Type URL : www.tax.assam.gov.in O Gmail Images Googie 0 Search Google or type URL Goods & Service Ta ... G Gmail Odissi Dance WhatsApp Web . Activate Windows Go to PC settings to activate Windo 92 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 New Website Rules Schedules Tax Rates Notifications- Clarifications Circulars Home Acts Forms Information e-Services + >> E-way Bill on inter-state movement is introduced w.e.f. 01-04-2018. G2G 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 us Links o....
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....f Related sites Industrial Concession + Composition Schemes + » List Of Nodal Officers For TDS matter under GST NEW RTI + Right to Public Service 4 Liquidation of arrear du + New ACT Ease of doing Bussiness GOODS AND SERVICES TAX Circulars/Orders/Notifications GST Acts, FAQS Miscellaneous GST NOTIFICATIONS 0 Assam GST Act 2017 Distribution of GST Taxpayers between 6 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 O 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 GST Latest Updates COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 93 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 Statutory Form Search +....
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.... 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 Schedules - Notifications New Website Tax Rates Forms Clarifications Circulars Rules 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 & 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 Comp....
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....ensation 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 DDOS/ Taxpayer DSC Registration for Officers. Installation & Usage Guide of DSC. 94 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 95 COMMISSIONERATE OF TAXES , ASSAM 29 October 2018 F6 F5 000 000 F4 F3 1 % 5 6 F2 $ 4 F esc # 3 @ 2 ! 1 ....
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.... T ~ R E W Q G F tab D S A V caps lock C Z X shift alt control command THANK YOU option fn 29 October 2018 COMMISSIONERATE OF TAXES , ASSAM 96<BR> News - Press release - PIB....