Registration of TDS Authorities under GST Act
6173/CT Dated:- 19-4-2018 Orissa SGST
GST – States
Commissionerate of CT & GST, Odisha (At Cuttack)
(Finance Department, Government of Odisha)
Letter No. 6173/CT
Dated 19-04-2018
To
GST Circle Heads (All Circles)
Sub: Registration of TDS Authorities under GST Act
Sir/Madam,
On the aforementioned subject, it is to inform you that TDS provisions of the GST Acts are likely to come into effect from 01.07.2018. As per the mandate in Section 51 of theOGST/CGST Act, the notified tax deducting authorities shall have to deduct SGST @ 1% and on every intra-state supply where the supply value exceeds ₹ 2.5 lakhs. In case of inter-state supply with supply value exceeding ₹ 2.
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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 located within your jurisdiction and ask them for registration. Even for registration, the prospective TDS Authorities may require some assistance by way of sensitization and hand-holding support.
A Nodal Officer should be nominated at the Circle level to handle all TDS related activities. The name, Mobile number and e-mail of the Nodal
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s under your jurisdiction. Some of the prospective TDS authorities such as PSUs and Local Authorities, etc. might have already been registered under GST as a tax payer. In spite of that, they need to have separate registration as TDS authorities as per the requirements of Section 24(vi) of the OGST/CGST Acts.
Please take note that this instruction is only for ensuring registration of TDS authorities under Section-24(vi) of the CGST Act, 2017 and OGST Act, 2017. The TDS authorities are now not authorised to deduct tax at source immediately after registration. The date from which the TDS authorities shall be liable for deduction of tax at source shall be intimated later.
Yours faithfully
Saswat Mishra
Commissioner of CT & GST
Odisha (at
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