GST – States – 6509/CT., Pol-56/3/2018/Policy – Dated:- 25-4-2018 – Commissionerate of CT GST. Odisha (At Cuttack) (Finance Department, Government of Odisha) Letter No. 6509/CT., Pol-56/3/2018/Policy Dated: 25-04-2018 To FAS / AFAS (All Departments) Government of Odisha Sub: Registration of Drawing & Disbursing Officers as TDS Authority under the GST Act Sir/Madam, In inviting a reference to the subject cited above, I am to inform you that TDS provision of the GST Acts is very likely to come into effect from 01.07.2018. As per Section 51 of the OGST/CGST Act, Tax Deducting Authorities shall have to deduct SGST @ 1% and CGST@ 1% of the supply value on every intra-state supply where the supply value exceeds ₹ 2.5 lakhs. Similarly,
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liament/State Legislature or 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 State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860) (c) Public Sector Undertakings Accordingly, there is a need for identifying the prospective TDS Authorities in your Department and ask them for registration much before 01.07.2018. The Registration Module is already available in the GSTN Portal (www.gst.gov.in) for registration of TDS Authorities. It is to be noted that some of the prospective TDS Authorities might have already been registered under GST as a tax payer. In spite of that, they
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