GST – States – G.O.MS.No. 482 – Dated:- 24-9-2018 – GOVERNMENT OF ANDHRA PRADESH – REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 482 Dated: 24-09-2018 ORDER: Section 51 of the APGST Act 2017 provides for deduction of tax by the Government Agencies (Deductor) or any other person to be notified in this regard, 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 by 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 the details of deductions and deductees. Further, the deductor has to issue a certificate to the deductee mentioning therein the contract value, rate of deduction, amount deducted etc. 2. As per the Act, every deductor shall deduct the tax amount from the payment made to the s
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14/2017-Central Tax (Rate) dated 28.06.2017 and State GO.Ms. No.261, Revenue (CT-II) Dept., dated 29.06.2017. 3. The subject section which provides for tax deduction at source was not notified to come into force with effect from 1st July, 2017, the date from which GST was introduced. Government of India has notified that these provisions shall come into force with effect from 1st October, 2018, vide Notification No. 50/2018 -Central Tax dated 13th September, 2018 and the Government of Andhra Pradesh also issued notification in GOMs No.476, Revenue (CT-II) department, dated:20-09-2018. 4. For payment process of Tax Deduction at Source under GST, two options can be followed, which are as under: Option I: Generation of challan for every payment made during the month Option II: Bunching of TDS deducted from the bills on weekly, monthly or any periodic manner 5. In order to give effect to the above options from 01.10.2018, a process flow of deduction and deposit of TDS by the DDOs has been
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GST) and the relevant component (e.g. Tax) under each of the Major Head. iii. While generating the CPIN, the DDO will have to select mode of payment as either (a) NEFT/RTGS or (b) OTC. In the OTC mode, the DDO will have to select the Bank where the payment will be deposited through OTC mode. iv. The DDO shall prepare the bill on state payment portal for submission to the respective payment authorities. v. In the Bill, a) the net amount payable to the Contractor/Supplier/Vendor ; and b) 2% as TDS will be specified vi. In case of NEFT/RTGS mode, the DDO will have to mention the CPIN Number (as beneficiary s account number), RBI (as beneficiary) and the IFSC Code of RBI with the request to payment authority to make payment in favour of RBI with these credentials. vii. In case of the OTC mode, the DDO will have to request the payment authority to issue Government Cheque in favour of one of the authorized Banks. The Cheque may then be deposited along with the CPIN with any of branch of the
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them to make large number of challans during the month. Such DDOs may exercise this option wherein the DDO will have to deduct the TDS from each bill, for keeping it under the Suspense Head. However, deposit of this bunched amount from the Suspense Head can be made on a weekly, monthly or any other periodic basis. 9. Following process shall be followed by the DDO in this regard: i. The DDO shall prepare the Bill based on the Expenditure Sanction. The Expenditure Sanction shall contain the (a) Total amount, (b) net amount payable to the Contractor/Supplier/Vendor and (c) the 2% TDS amount. ii. The DDO shall prepare the bill on payment portal of State Government for submission to the respective payment authorities. iii. In the Bill, it will be specified a. the net amount payable to the Contractor; and b. 2% as TDS iv. The TDS amount shall be mentioned in the Bill for booking in the Suspense Head. v. The DDO will require to maintain the Record of the TDS so being booked under the Suspense
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DO after exercising necessary checks. x. In case of NEFT/RTGS mode, the DDO will have to mention the CPIN Number (as beneficiary s account number), RBI (as beneficiary) and the IFSC Code of RBI with the request to payment authority to make payment in favour of RBI with these credentials. xi. In case of the OTC mode, the DDO will have to request the payment authority to issue Government Cheque in favour of one of the authorized Banks. The Cheque may then be deposited along with the CPIN with any of branch of the authorized Bank so selected by the DDO. xii. Upon successful payment, a CIN will be generated by the RBI/Authorized Bank and will be shared electronically with the GSTN Portal. This will get credited in the electronic Cash Ledger of the concerned DDO in the GSTN Portal. This can be viewed and the details of CIN can be noted by the DDO anytime on GSTN portal using his Login credentials. xiii. The DDO should maintain a Register as per proforma given in Annexure A to keep record of
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