GUIDLINES FOR DEDUCTIONS AND DEPOSITS OF TDS BY THE DDO UNDER GST
Circular No. 1819045\/604 Dated:- 18-9-2018 Uttar Pradesh SGST
GST – States
Enclosed Circular No. 65\/39\/2018-DOR
\n=============
\nDocument 1
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\n1819045\/18-9-18
\n604
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\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af \u00c3\u00a0\u00c2<\/p>\n
= = = = = = = =<\/p>\n
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(Extract) only<\/strong> = = = = = = = =<\/p>\n d in this = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to give effect to the above options from 01.10.2018, a process = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e DDO will have to request the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rtments of GoI or of State Governments for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GUIDLINES FOR DEDUCTIONS AND DEPOSITS OF TDS BY THE DDO UNDER GSTCircular No. 1819045\/604 Dated:- 18-9-2018 Uttar Pradesh SGSTGST – StatesEnclosed Circular No. 65\/39\/2018-DOR ============= Document 1 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GST”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14946","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14946","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14946"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14946\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14946"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
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For full text:-Visit the Source <\/a><\/p>\n
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\n5
\n102
\n18.
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\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregard, from the payment made or credited to the supplier (Deductee) of taxable
\ngoods or services or both, where the total value of such supply, under a contract,
\nexceeds two lakh and fifty thousand rupees. The amount deducted as tax under
\nthis section shall be paid to the Government by deductor within ten days after
\nthe end of the month in which such deduction is made alongwith a return in
\nFORM GSTR-7 giving the details of deductions and deductees. Further, the
\ndeductor has to issue a certificate to the deductee mentioning therein the
\ncontract value, rate of deduction, amount deducted etc.
\n2. As per the Act, every deductor shall deduct the tax amount from the
\npayment made to the supplier of goods or services or both and deposit the tax
\namount so deducted with the Government account through NEFT to RBI or a
\ncheque to be deposited in one of the authorized banks, using challan on the
\ncommon portal. In addition, the deductors are entrusted the responsibility of
\nfil<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nflow of deduction and deposit of TDS by the DDOs has been finalised in
\nconsultation with CGA for guidance and implementation by Central and State
\nGovernment Authorities. The process flow for Option I and Option II are
\ndescribed as under:
\nOption I – Individual Bill-wise Deduction and its Deposit by the DDO
\n6. In this option, the DDO will have to deduct as well as deposit the GST
\nTDS for each bill individually by generating a CPIN (Challan) and mentioning
\nit in the Bill itself.
\n7.
\nFollowing process shall be followed by the DDO in this regard:
\n(i)
\n(ii)
\nThe DDO shall prepare the Bill based on the Expenditure Sanction.
\nThe Expenditure Sanction shall contain the (a) Total amount, (b)
\nnet amount payable to the Contractor\/Supplier\/Vendor and (c) the
\n2% TDS amount of GST.
\nThe DDO shall login into the GSTN Portal (using his GSTIN) and
\ngenerate the CPIN (Challan). In the CPIN he shall have to fill in
\nthe desired amo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npayment authority to issue 'A' Category Government Cheque in
\nfavour of one of the 25 authorized Banks. The Cheque may then be
\ndeposited along with the CPIN with any of branch of the
\nauthorized Bank so selected by the DDO.
\n(viii) Upon successful payment, a CIN will be generated by the
\nRBI\/Authorized Bank and will be shared electronically with the
\nGSTN Portal. This will get credited in the electronic Cash Ledger
\nof the concerned DDO in the GSTN Portal. This can be viewed and
\nthe details of CIN can be noted by the DDO anytime on GSTN
\nportal using his Login credentials.
\n(ix) The DDO should maintain a Register as per proforma given in
\nAnnexure 'A' to keep record of all TDS deductions made by him
\nduring the month. This Record will be helpful at the time of filing
\nMonthly Return (FORM GSTR-7) by the DDO. The DDO may
\n3
\n(x)
\nalso make use of the offline utility available on the GSTN Portal
\nfor this purpose.
\nThe DDO shall generate TDS Certificate <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsubmission to the respective payment authorities.
\n(iii) In the Bill, it will be specified
\n(a)
\nthe net amount payable to the Contractor; and
\n(b) 2% as TDS
\n(iv) The TDS amount shall be mentioned in the Bill for booking in the
\nSuspense Head (8658 – Suspense; 00.101 – PAO Suspense; xx –
\nGST TDS)
\n(v)
\nThe DDO will require to maintain the Record of the TDS so being
\nbooked under the Suspense Head so that at the time of preparing
\nthe CPIN for making payment on weekly\/monthly or any other
\nperiodic basis, the total amount could be easily worked out.
\n(vi) At any periodic interval, when DDO needs to deposit the TDS
\namount, he will prepare the CPIN on the GSTN Portal for the
\namount (already booked under the Suspense Head).
\n4
\n(vii) While generating the CPIN, the DDO will have to select mode of
\npayment as either (a) NEFT\/RTGS or (b) OTC. In the OTC mode,
\nthe DDO will have to select the Bank where the payment will be
\ndeposited through OTC <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nauthorized Bank so selected by the DDO.
\n(xii) Upon successful payment, a CIN will be generated by the
\nRBI\/Authorized Bank and will be shared electronically with the
\nGSTN Portal. This will get credited in the electronic Cash Ledger
\nof the concerned DDO in the GSTN Portal. This can be viewed and
\nthe details of CIN can be noted by the DDO anytime on GSTN
\nportal using his Login credentials.
\n(xiii) The DDO should maintain a Register as per proforma given in
\nAnnexure 'A' to keep record of all TDS deductions made by him
\nduring the month. This Record will be helpful at the time of filing
\nMonthly Return (FORM GSTR-7) by the DDO. The DDO may
\nalso make use of the offline utility available on the GSTN Portal
\nfor this purpose.
\n5
\n(xiv) The DDO shall file the Return in FORM GSTR-7 by 10th of the
\nfollowing month
\n(xv) The DDO shall generate TDS Certificate through the GSTN Portal
\nin FORM GSTR-7A
\n10. Departments in Central Government should instruct all its DDOS under
\nthem t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n