Implementation of Tax Deduction at Source (TDS) under GST
F.No. 8/10(2)/HRD/EMC/2017 Dated:- 26-9-2018 Clarifications / Instructions / Orders
GST
Government of India
Ministry of Finance, Department of Revenue
Directorate General of Human Resources Development
Indirect Taxes & Customs
IRCON Building, West Wing,
Ground Floor, Plot No. C-4,
District Centre, Saket,
New Delhi-110017
F. No. 8/B/10(2)/HRD/EMC/2017/
Dated: 26 September, 2018
To
All Budgetary Authorities under CBIC
Sir/Madam,
Sub: Implementation of Tax Deduction at Source (TDS) under GST- Reg.
This is to draw your kind attention to the Implementation of Tax deduction at Source (TDS) under GST
(1) In this regard Notification No. 50/2018- Central T
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deductions and deposits of TDS by the DDO under GST.
Detailed forms have already been prescribed vide FORM GST REG- 07, FORM GSTR- 7.
The persons, who are mandatorily required to deduct tax at Source under GST, have been specified in Section 51 of the CGST Act, 2017.
As per provisions of section 24 of the CGST Act, 2017, the person so required to deduct Tax at Source (TDS) are mandatorily required to take registration under 25 of the CGST Act, 2017.
(4) The Rate of TDS to be deducted is specified in Section 51(1) of the CGST Act, 2017 and Section 20 of the IGST Act, 2017 and the timelines are prescribed under Sub-section (2), (3) and (4) of Section 51 of the CGST Act, 2017.
(5) Returns have to filled under Rule 66 of the CGST Rule
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nalty.
(7) Provisions for Payment of Tax by Deducttee and Refund to Deductor /or Deducttee in case of excess/erroneous deduction of TDS have also been made.
(8) Only TDS category GST Registrant not liable to pay GST under Reverse charge on intra-state supplies received from unregistered supplier (remains ineffective till 30.09.2019). (Ref. notification No. 9/2017-Central Tax (Rate), dated 28.6.2017).
(9) Rule 12 of the CGST Rules, 2017 provides for Grant of registration to persons required to deduct tax at source or to collect tax at source.
(10) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deducttee in Part C of FORM GSTR-2A electronica
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