GST – States – 13/2018 – GST (State) – Dated:- 31-10-2018 – NO.F.1-11(54)-GST/2016/9905-60 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA Dated, Agartala, the 31st October, 2018. Circular No. 13/2018 – GST (State) Subject: Guidelines for Deductions and Deposits of TDS by the DDO under GST. Section 51 of the TSGST 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 alongwith a return in FORM GSTR-7 giving the details of deductions and deductees. Further, the deductor has to issue a certifi
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has recently notified that these provisions shall come into force with effect from 1st October, 2018, vide Notification No. F.1-11(91)-TAX/GST/2018(Part) dated 14th September, 2018. 4. The process flow for Bill wise deduction and its deposit by the DDO is as under: Individual Bill-wise Deduction and its Deposit by the DDO 5. The DDO will have to deduct as well as deposit the GST TDS for each bill individually by generating a CPIN (Challan) and mentioning it in the Bill itself. 6. 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 of GST. (ii) The DDO shall login into the GSTN Portal (using his GSTIN) and generate the CPIN (Challan). In the CPIN he shall have to fill in the desired amount of payment against one/many Major Head(s) (CGST / SGST / UTGST / IGST) and t
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quest to payment authority to make payment in favour of RBI with these credentials. (viii) While selecting NEFT/RTGS mode, Reserve Bank of India, PAD has to be selected as remitting bank. (ix) In case of the OTC mode, the DDO will have to request the payment authority to issue A Category Government Cheque in favour of one of the 25 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. (x) 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. (xi) The DDO should maintain a Register as per proforma given in Annexure A to keep record of all TDS deductions made by him during the month. This Record will be helpful at the tim
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p;………………………………………………………………. 2. The Chief Executive Officer, Tripura Tribal Area Autonomous District Council (TTADC), Khumulwng, Tripura. 3. All State Government Undertakings …………………….………………………….…………………………………………… ……………………………………………………. 4. All Head of Office / DDOs of State Government Offices ………..………..……………………………………&h
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