GST – States – J.21011/2(i)/2018-TAX/Pt – Dated:- 26-9-2018 – No.J.21011/2(i)/2018-TAX/Pt GOVERNMENT OF MIZORAM TAXATION DEPARTMENT CIRCULAR Aizawl, the 26th Sept., 2018 Subject: Guidelines for Deductions and Deposits of TDS by the DDO under GST Section 51 of the MGST 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 t
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fication No.J.21011/1(ii)/2018-TAX/Pt : Dt.25.09.2018. 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 finalised in consultation with CGA for guidance and implementation by Central and State Government Authorities. The process flow for Option I and Option II are described as under: Option I – Individual Bill-wise Deduction and its Deposit by the DDO 6. In this option, 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. 7. Following process shall be followed by the DDO in this regard: (i) The DDO shall prepare the Bill based on the Ex
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pecified (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 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. (viii) 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. (ix) The DDO should maintain a Register as per proforma given in Annexure A to keep record of all TDS d
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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 prepare the bill on PFMS (in case of Central Civil Ministries of GoI), similar payment portals of other Ministries/Departments of GoI or of State Governments 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 (8658 – Suspense; 00.101 – PAO Suspense; xx – GST TDS) (v) The DDO will require to maintain the Record of the TDS so being booked under the Suspense Head so that at the time of preparing the CPIN for making payment on weekly/monthly or any other periodic basis, the total amount could be easily worked out. (vi) At any periodic interval, when DDO needs to deposit the TDS amount, he will prepare the CPIN on the GSTN Portal for the amount (already booked under the Sus
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de, 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. (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 all TDS deductions made by him during the month. This Record will be helpful at the time of filing Monthly Return (FORM GSTR-7) by the DDO. The DDO may also make use of the offline utility available on the GSTN Portal for this purpose. (xiv) The DDO shall file the Return in FORM GSTR-7 by 10th of
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