GST – States – FlN/REV-3/GST/1/08/450 – Dated:- 11-9-2017 – OFFICE MEMORANDUM No.FlN/REV-3/GST/1/08/450 Kohima, the 11th September 2017 Subject: Advisory On Tax Deducted at Source (TDSI Under GST Regime This is to bring to the notice of all concerned that the Goods and Service Tax (GST) regime has come into force in the State of Nagaland w.e.f. 1st July, 2017. GST has subsumed all indirect Central and State taxes in the country. Some key features of GST are highlighted below for information and compliance of all concerned:- 1. It is a dual GST. The Central Goods and Service Tax (CGST) is levied and collected under the CGST Act, 2017. The State Goods and Service Tax (SGST) is levied and collected under the SGST Act, 2017. Both CGST and SGST are collected on intra-state taxable supplies where the supplier and place of supply are in the same State. The Integrated Goods and Service Tax (IGST) is levied and collected on inter-state taxable supplies where supplier and place of supply are in
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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 ₹ 2.50 lakhs. 5. Presently, the relevant provisions for deduction of TDS under GST are yet to be enforced. Therefore, w.e.f. 1st July, 2017, the concerned DDOs' shall have to release payments to the suppliers/contractors against any supply or contracts made after July 1, 2017 without deducting any TDS till the relevant provision is made operative by law. However, payments made to suppliers or contractors (after July 1, 2017) for supplies or contract made or done prior to July 1, 2017 shall continue to be liable for TDS under the earlier law i.e., VAT Act. For ongoing supplies or works contract, the supplies made or works executed after 1st July, 2017, shall be governed by the provisions of the GST Act. 7. Till the provisions for TDS are made operative, all concerned DDOs' or the persons or authorities making payment
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under section 24 (vi) of the Nagaland GST Act, 2017. As per latest information received, registration for persons liable to deduct tax at source shall commence from 18th September 2017. AS and when the window for GST registration opens, all liable DDOs are advised to immediately apply for registration and obtain the GSTIN within the time prescribed. 10. All DDOs are advised to be registered under GST for the following reasons:- a. Without registering and obtaining the GSTIN, the DDOs will be outside the GST system. b. Without GSTIN, DDOs will have no legal authority to deduct the tax at source from the deductee. c. Legally, without GSTIN a DDO will not be able to award supplies or contract to suppliers, where the total value of such supply under a contract exceeds ₹ 2.5 lakhs 11. The date from which the provision of TDS under GST is to be made operative shall be informed to all concerned in due course of time. Sd/- (Temjen Toy) Addl. Chief Secretary & Finance Commissioner. K
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