REGARDING DEPOSITS OF TDS BY THE DDO UNDER GST

REGARDING DEPOSITS OF TDS BY THE DDO UNDER GST
Circular No. 1819049/705 Dated:- 26-9-2018 Uttar Pradesh SGST
GST – States
Enclosed Circular No. 65/39/2018-DOR
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Document 1
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e.
All Finance Secretaries/ CCTs of the States/ UTs with Legislature/UTs
without Legislature.
Chairman CBIC/All Principal Chief Commissioners/ Chief
Commissioners/ Principal Commissioners/ Commissioners of Central Tax
(through Member, GST, CBIC)
Pr.Chief Controller of Accounts, CBIC.
Madam/Sir,
Subject:
Guidelines for Deductions and Deposits of TDS by the DDO
under GST
Section 51 of the CGST 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

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he date from which
GST was introduced. Government has recently notified that these provisions
shall come into force with effect from 1st October, 2018, vide Notification No.
50/2018 – Central Tax dated 13th September, 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 individuall

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ls of other
Ministries/Departments of GoI or of State Governments for
submission to the respective payment authorities.
(v)
In the Bill,
the net amount payable to the Contractor; and
(a)
(b)
2% as TDS
will be specified
(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

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m the Suspense Head can be made
on a weekly, monthly or any other periodic basis.
9.
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 prepare the bill on PFMS (in case of Central Civil
Ministries of Gol), 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)
(b)
the net amount payable to the Contractor; and
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

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ising
necessary checks.
(x)
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.
(xi) 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.
(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

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