Goods and Services Tax – GST – By: – Sandeep Rawat – Dated:- 15-10-2018 – TDS stands for Tax Deduction at Source (TDS).It facilitates sharing of responsibility of tax collection between the deductor and the tax administration. It also ensures regular inflow of cash resources to the Government. It acts as a powerful instrument to prevent tax evasion and expands the tax net, as it provides for the creation of an audit trail. I have prepared all working steps with necessary explanation to get registration by deductor under provision of the GST law. Persons liable to deduct tax under GST Law: As per the Section 51 of the CGST Act, the following persons are mandatorily required to deduct TDS :- a department or establishment of the Central/ State Government; or local authority; or Governmental agencies; or such persons or category of persons as may be notified by the Government on the recommendations of the Council. The following class of persons under clause (d) of section 51(1) of the CGS
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AN/TAN. The entire process is online. The process of registration of TDS Deductors in GST have been prepared in only five steps : STEP – I : Entering User credentials for Registration Application Go to the GST Portal at www.gst.gov.in Click on the Services Tab →Click on Registration →Select New Registration . Find the box I am a which will capture your status as an applicant. Select Tax Deductor from the drop-down menu. Look below for the options: I have a (a) PAN (b) TAN. Please select the option TAN . Enter the TAN in the box below. Now find the box State and select your State (e.g. West Bengal) from the drop-down Menu. Select the applicable district (e.g. Howrah) from the drop- down Menu in the District box. Find the box Legal name of the Tax deductor . Enter the name as mentioned in TAN. Please don t deviate from such data. Enter your e-mail address and Mobile Number in the respective boxes. Please ensure that this e-mail and mobile are regularly accessed by you. OTP for
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pires beyond 15 days, you will have to follow the steps as detailed in STEP I and STEP II all afresh. STEP – III : Filling up the registration Form : Entering TRN Go to the GST Portal at www.gst.gov.in Click on the Services Tab →Click on Registration →Select TRN . Enter the TRN as you have noted down previously. Enter the Captcha Code as displayed on screen. Click on the button Proceed . You will be guided to the next page. STEP – IV : Filling up the registration Form : OTP Verification This time only 1 OTP will be sent to your e-mail id & the Mobile number. Enter the OTP in the respective box. In case, you have not received the OTPs due to any reason, you may click on the link Click here to resend the OTP . Click on the button Proceed . You will be guided to the My saved Applications page. The link of your application for Registration as a Tax Deductor in Form GST REG 07 will be displayed on screen with the corresponding expiry date of 15 days. Click on the blue coloured
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You need not worry even it shows as the current date because you will be liable to deduct TDS only from the day, Section 51 of the CGST/SGST Acts, 2017 is notified i.e. with effect from 01.10.2018. If you apply for registration after this date, you will be liable from the date of application for registration. Enter the State Jurisdiction details by selecting the applicable District and Sector/Circle/Charge/Unit from the drop-down menu. Enter the Center Jurisdiction accordingly. To know the Central Jurisdiction, you may click on the designated link given therein and find the appropriate data. Click on Save and Continue to proceed to the next tab. Once all the required data are filled up, you will find that the Tab: Business Details will be displayed with a tick (√) mark. Tab 2 : DDO Details 1. Enter the Personal details of the DDO in the first part of this page. 2. Here you will have to enter: (a) name of DDO, (b) Father s name of DDO, (c) Date of Birth, (d) Mobile Number, (e) e-
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ll find that the Tab: Authorised Signatory Details will be displayed with a tick (√) mark. Tab 4 : Office Address Details Enter the DDO s Office Address details in the first part of this page. Enter the Office Contact details in the second part of this page. Select the nature of possession of premises from drop-down menu. Now, select from the drop-down menu, a type of document you want to upload as an address proof. Now upload such document accordingly either in PDF or JPEG format (file size max. 2mb) Click on Save and Continue to proceed to the next tab. Once all the required data is filled up, you will find that the Tab: Office Address Details will be displayed with a tick (√) mark. Tab 5 : Verification Select the Verification Check Box. Select the DDO s name (with TAN) from the drop-down menu of Name of Authorised Signatory . Enter Place. You can sign the application either with your DSC or with EVC. Select the appropriate option and proceed accordingly. In case you face
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