Formalities /Procedures to be followed for deducting and depositing the TDS by the Drawing and Disbursing Officers under GST Act –Facilities provided in the bill generating system.
G.O.(P) No. 162/2018/Fin Dated:- 22-10-2018 Kerala SGST
GST – States
GOVERNMENT OF KERALA
Finance (Streamlining) Department
Dated, Thiruvananthapuram, 22/10/2018
G.O.(P) No. 162/2018/Fin
ORDER
As per the circular read as 1st paper above, it was clarified that for the purpose of Section 51 of GST Act, the Drawing and Disbursing officers (DDOs) shall obtain separate TDS registration based on TAN issued by Income Tax Department. Subsequently, Government of India vide circular read as second paper above, have issued detailed guidelines for deduction a
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this regard.
In the above circumstances, Government are pleased to issue the following guidelines/procedure to be observed by the DDOs to effect the deduction and deposit of TDS as per GST Act.
1. As a pre-requisite, the DDO/Deductor should be registered in GSTN and obtain registration number in GSTN as tax deductor, as per the circular first paper above.
2. The DDO should generate a chalan in the GSTN for the amount which has to be deducted as TDS before generating the bill and to note down the “CPIN” obtained.
3. While generating the chalan the following points are to be noted,
(a) Component of GST shall be properly classified(SGST, CGST, IGST etc.)
(b) The mode of remittance shall be NEFT/RTGS.
(c) Select the name of Bank as 'R
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the registered DDO also.
8. The DDO should file the return before 10th of the next month as per the guidelines prescribed in the circular issued by GST Department.
9. The validity of chalan generated in GST system is 15 days. Hence, DDO should ensure that the bill is encashed within 15 days of generation of chalan in GSTN.
10. In the case of bills generated through EMLI, an option for entering a valid CPIN, just before e-submitting the bill to treasury will be there, as these bills are to be cleared under LOC system, which will take more than 15 days in some cases.
All Heads of Departments and DDOs are instructed to follow these directions promptly.
(BY ORDER OF THE GOVERNOR)
SANJEEV KAUSHIK IAS
PRINCIPAL SECRETARY (FIN-RESOURCES)
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