GUIDLINES FOR DEDUCTIONS AND DEPOSITS OF TDS BY THE DDO UNDER GST

GUIDLINES FOR DEDUCTIONS AND DEPOSITS OF TDS BY THE DDO UNDER GST
Circular No. 1819045/604 Dated:- 18-9-2018 Uttar Pradesh SGST
GST – States
Enclosed Circular No. 65/39/2018-DOR
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Document 1
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d 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 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 supplier of goods or services or both and deposit the tax
amount so deducted with the Government account through NEFT to RBI or a
cheque to be deposited in one of the authorized banks, using challan on the
common portal. In addition, the deductors are entrusted the responsibility of
fil

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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)
(ii)
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.
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 amo

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e 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 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
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(x)
also make use of the offline utility available on the GSTN Portal
for this purpose.
The DDO shall generate TDS Certificate

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rtments 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 Suspense Head).
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(vii) 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

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h 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.
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(xiv) The DDO shall file the Return in FORM GSTR-7 by 10th of the
following month
(xv) The DDO shall generate TDS Certificate through the GSTN Portal
in FORM GSTR-7A
10. Departments in Central Government should instruct all its DDOS under
them t

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