GST – States – 8/2018-TNGST – Dated:- 12-11-2018 – GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE ADDITIONAL CHIEF SECRETARY / COMMISSIONIER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI – 600 005 PRESENT: DR. T.V. SOMANATHAN, I.A.S., ADDITIONAL CHIEF SECRETARY/COMMISSIONER OF STATE TAX Circular No.8/2018-TNGST (Ref.No.306/2017/A3/Taxation cell) dated: 12.11.2018 Sub: TNGST Act, 2017 – Commercial Taxes Department – Guidelines for Deductions and Deposits of TDS by the DDO under GST – regarding Section 51 of the TNGST 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 w
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vides for tax deduction at source was not notified to come into force with effect from 1st July, 2017, the 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. and TN Notification. dated 13.09.2018. 4. For payment process of Tax Deduction at Source under GST, the Govt. of India in the Circular third cited has issued procedures to be followed by Central authorities. 5. In the G.O. third cited, the Govt. has issued detailed instructions regarding deduction of tax at source by State authorities as stated below: After considering the various issues involved in the matter and the statutory obligations to be fulfilled, the Government issue the following operational guidelines for remittance of Tax Deducted at Sources (TDS) under Goods and Services Tax (GST) Act 2017, as per the G.O.Ms.No.342, Finance (T&A-III) Department d
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the TDS on GST amount. (b) The Nodal Officers designated by the Head of the Department have to register in the GSTN Portal as a tax Deductor with GST as per guidelines issued by the Additional Chief Secretary to Government, Commercial Taxes and Registration Department's D.O. LetterNo.8678/B1/2017, Dated 2.8.2017. (c) After the Registration, the Nodal Officer Bank Account Details (exclusively opened for TDS on GST) through PAOs / Treasuries by ECS. (d) The DDOs in the concerned Department shall send TDS on GST amount to Nodal Officers Bank Account (exclusively opened for TDS on GST) through PAOs / Treasuries by ECS. (e) The Nodal Officer have to receive the details of amount, GSTIN of the Contractor, Invoice details from the DDOs in consolidated manner at the end of the month. (f) Necessary reconciliation of the details submitted by the DDOs shall be done by the Nodal Officer with reference to the amount credited at Nodal Officer's Bank Account. (g) As per GST Act, the amount so
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o the Treasuries / PAOs to make two payments through ECS. One for Contractor / Supplier duly deducting the TDS on GST and another in favour Nodal Officers Bank Account (exclusively opened for TDS on GST). (d) As per guidelines, the deductions shall be made in the following rates:- (i) One per cent for State GST on such payment made or credited for supplier within the State and (ii) One percent for Central GST on such payment made or credited for supplies within the State (iii) Two percent for Integrated GST on such payment made or credited for inter-State supplies. (e) The DDO have to download the amount transferred to Nodal Officer from Treasury website. This shall be reconciled and schedules shall be sent to Nodal Officer. (f) It is the duty of the DDO to furnish entire details to Nodal Officer to e-file returns in GST. IV. Role of PAO / Treasury (a) Admit the bills presented by the DDO for making two payments through ECS one for Contractor / Supplier Bank Account and another for Nod
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odal Officer, updating the details of Nodal Officer GST-TAN No (GSTIN), Bank Account, Contractor / Supplier's GSTIN No. etc. (b) Report Generation from DDO level, Nodal Officer level and PAO/Treasury level with the details of amount remitted shall be given. (VI) The operational guidelines issued in the Government orders shall be followed scrupulously by all the HODs so as to ensure prompt remittance of TDS made under GST Act within the due dates prescribed for this purpose and thereby avoid payment of penal charges on delayed remittance. The HODs are further directed to complete the process envisaged for them within three days from the date of issue of this Government order and co-operate with the Treasuries and Accounts Department and Commercial Taxes Department to fully comply with the guidelines and be ready for making TDS remittances. 6. Accordingly, all Heads of departments are requested to nominate nodal officer for the purpose of tax deduction at source under GST Act. The of
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DDO should maintain a Register as per proforma given in Annexure 'B' 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 DDOs. The DDOs may also make use of the offline utility available on the GSTN Portal for this purpose. Enclosures: Annexure A & B Sd/- Dr. T.V.Somanathan Additional Chief Secretary / Commissioner of State Tax ANNEXURE-A TO THE CIRCULAR NO.08/2018-TNGST DATED 12.11.2018 Step by step process of registration of TDS Deductors in GST: PART – I Entering User credentials for Registration Application 1. Go to the GST Portal at www.gst.gov.in 2. Click on the Services Tab →Click on Registration →Select New Registration . 3. Find the box I am a which will capture your status as an applicant. Select Tax Deductor from the drop-down menu. 4. Look below for the options: I have a (a) PAN (b) TAN. Please select the option TAN . 5. Enter the TAN in the box below.
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ere to resend the OTP . 3. Click on the button Proceed . 4. A Temporary Reference Number (TRN) will be generated. Please note this TRN is for further course of action. 5. Now, you have to fill up the rest of the details in the Registration Application against this TRN only. 6. Click on the button Proceed to leave this page. 7. This TRN will be valid for 15 days. So you can always come back to the system for filling up the rest of the details at any time within such 15 days. In case this TRN expires beyond 15 days, you will have to follow the steps as detailed in Part I and Part Il all afresh. PART – III : Filling up the registration Form : Entering TRN 1. Go to the GST Portal at www.gst.gov.in 2. Click on the Services Tab →Click on Registration →Select TRN . 3. Enter the TRN as you have noted down previously. 4. Enter the Captcha Code as displayed on screen. 5. Click on the button Proceed . 6. You will be guided to the next page. PART – IV : Filling up the registration Form :
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tioned in this Form will capture your Office details. 2. The Legal Name of Tax Deductor, e-mail address, Mobile No., TAN and Status as a Tax Deductor will be displayed on screen automatically as all these have already been entered by you. 3. Ignore the box Trade Name . 4. Select your Office type e.g. Govt. Dept./ Local Authority etc. from the drop down menu of the box Constitution of Business . 5. Select Type of Government as State or Central (as applicable) if you have entered your constitution as Govt. Dept. 6. Date of liability will be auto-populated. You need not worry even it shows as the current date because you will be liable to deduct TDS only from the day, Section 51 of the CGST/SGST Acts, 2017 is notified i.e. with effect from 01.10.2018. If you apply for registration after this date, you will be liable from the date of application for registration. 7. Enter the State Jurisdiction details by selecting the applicable District and Sector/Circle/Charge/Unit from the drop-down me
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ddress of the DDO. 7. Now, upload a photograph of the DDO in JPEG format (file size max. 100kb) 8. Select the button Also authorized signatory as Yes. 9. Click on Save and Continue to proceed to the next tab. 10. Once all the required data is filled up, you will find that the Tab: DDO Details will be displayed with a tick (√) mark. PART – VII : Filling up the registration Form : Tab 3 : Authorised Sanatory Details 1. As you have already selected the button Also authorized signatory as Yes in the previous page, the data from DDO details will be auto-populated. 2. Click on Save and Continue to proceed to the next tab. 3. Once all the required data is filled up, you will find that the Tab: Authorised Signatory Details will be displayed with a tick (√) mark. PART -VIII : Filling up the registration Form : Tab 4 : Office Address Details 1. Enter the DDO's Office Address details in the first part of this page. 2. Enter the Office Contact details in the second part of this pag
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