Registration of Drawing & Disbursing Officers as TDS Authority under the GST Act
6509/CT/POL-56/3/2018/Policy Dated:- 25-4-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
Commissionerate of CT & GST. Odisha (At Cuttack)
(Finance Department, Government of Odisha)
Letter No. 6509/CT/POL-56/3/2018/Policy
Dt 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
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tate Government Departments/Establishments
(ii) Local authority
(iii) (a) an Authority/Board/any other body set up by an Act of Parliament/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 b
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