GST – States – G.O.(P) No. 162/2018/Fin – Dated:- 22-10-2018 – 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 and deposit of TDS by the DDOs under GST Act as the same is to be done from 01.10.2018. To facilitate the deduction and deposit of TDS by the DDOs under Government of Kerala, a provision has to be enable
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re-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 Reserve Bank of India'. 4. After generating the chalan in GSTN, the DDO should generate bill through the appropriate application (for work bill of PWD etc, through EMLI, for Local body it is SANKHYA and other DDOs
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