STANDARD OPERATING PROCEDURE (Updated as on 27th December 2018)
GST
Dated:- 28-12-2018
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\nDocument 1GST
\nNATION
\nTAX
\nMARKET
\nSTANDARD OPERATING PROCEDURE
\nTDS
\n\u00c3\u00a5\u00c2\u00ae\u00c2\u00b6
\nunder GST
\nA ready reckoner for DDOS \/ other Deductors in GST
\n(Updated as on 27th December 2018)
\nLaw Committee
\nGST Council
\n28th September 2018
\n1. Introduction..
\n……….
\nContents
\n2. Relevant provisions of TDS in GST and effective date.
\n2.1 Provisions of Law
\n………
\n2.2 Effective date…..
\n………
\n4
\n……………..
\n5
\n5
\n5
\n2.3 Brief Diagrammatic representation of the TDS provisions in GST \u00e2\u00e2\u0082\u00ac\u00a6……… 6
\n2.4 Concept of Supply in GST
\n3. When tax deduction is required to be made in GST……….
\n3.1 Conditions for & amount of deduction
\n4. When tax deduction is not required to be made in GST……..
\n5. Illustrations of various situations requiring deduction of tax…….
\n7
\n8
\n8
\n9
\n11
\n6. Valuation of supply for deduction of TDS and applicable rates with
\nillustrations…….
\n6.1 Rate of d<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nder GST……. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ment made or credited to the supplier of taxable goods or services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ier is in State A and the place of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e charge by the recipient i.e. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to deductee on which tax is = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 0\/- on = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o file FORM GSTR-7A? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" STANDARD OPERATING PROCEDURE (Updated as on 27th December 2018) GSTDated:- 28-12-2018DOWNLOAD PDF ============= Document 1GST NATION TAX MARKET STANDARD OPERATING PROCEDURE TDS \u00c3\u00a5\u00c2\u00ae\u00c2\u00b6 under GST A ready reckoner for DDOS \/ other Deductors in GST (Updated as on 27th December 2018) Law Committee GST Council 28th September 2018 1. Introduction.. ………. Contents 2. Relevant provisions … Continue reading “STANDARD OPERATING PROCEDURE (Updated as on 27th December 2018)”<\/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-15745","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15745","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=15745"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15745\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n……
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\n23
\n24
\n24
\n24
\n………
\n10.3 Filing of TDS Return for period during which there was no
\nregistration……\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6
\n………..
\n25
\n11. Benefit of TDS to deductee and TDS certificate……..
\n25
\n……….
\n12.
\nLate fee, interest and penalty….
\n25
\n22
\n13.
\nLegal References……
\n14. Frequently asked questions (FAQs)…………
\n26
\n27
\n22
\n………..
\n3
\n1. Introduction:
\nThe concept of Tax Deduction at Source (TDS) was there in the
\nerstwhile VAT Laws. GST Law also mandates Tax Deduction at Source
\n(TDS) vide Section 51 of the CGST\/SGST Act 2017, Section 20 of the
\nIGST Act, 2017 and Section 21 of the UTGST Act, 2017. GST Council in
\nits 28th meeting held on 21.07.2018 recommended the introduction of
\nTDS from 01.10.2018.
\nFollowing would be the deductors of tax in GST under section 51 of the
\nCGST Act, 2017 read with notification No. 33\/2017-Central Tax dated
\n15.09.2017:
\n(a) a department or establishment of the Central Government or
\nState Go<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor both (herein after referred to as 'the deductee') at a prescribed rate.
\n2.2 Effective date:
\nNotification No. 33\/2017 – Central Tax dated 15.09.2017 was issued
\nby the CBIC to enable registration of tax deductors. However,
\nGovernment suspended the applicability of TDS till 30.09.2018.
\nNow, it has been decided that the TDS provision would be made
\noperative with effect from 01.10.2018. Notification No. 50\/2018-
\nCentral Tax dated 13.09.2018 has already been issued in this regard by
\nCBIC. Similar notifications have been issued by respective State
\nGovernments.
\n5
\n2.3 Brief Diagrammatic presentation of the TDS provisions in GST:
\nDeductor is required to
\ntake registration
\n[Sec 24(vi)]
\nRegistration to be done through the common
\nportal www.gst.gov.in by using PAN\/TAN
\nEnters into
\nContract for
\nof
\npurchase
\ntaxable goods
\n\/services or
\nboth with any
\nsupplier
\nTotal Value of taxable supply under
\na contract (excluding GST) >Rs.2.5L
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00a0\u00e2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupply is in State or Union territory without legislature B, it is
\nan inter-State supply and TDS @ 2% under IGST Act is to be
\ndeducted if the deductor is registered in State A.
\nf. When advance is paid to a supplier on or after 01.10.2018 to a
\nsupplier for supply of taxable goods or services or both.
\n4. When tax deduction is not required to be made under
\nGST:
\nTax deduction is not required in following situations:
\na) Total value of taxable supply \u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00b0\u00c2\u00a4 Rs. 2.5 Lakh under a contract.
\nb) Contract value > Rs. 2.5 Lakh for both taxable supply and
\nexempted supply, but the value of taxable supply under the said
\ncontract \u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00b0\u00c2\u00a4 Rs. 2.5 Lakh.
\nc) Receipt of services which are exempted. For example services
\n9
\nexempted under notification No. 12\/2017 – Central Tax (Rate)
\ndated 28.06.2017 as amended from time to time.
\nd) Receipt of goods which are exempted. For example goods
\nexempted under notification No. 2\/2017 – Central Tax (Rate) dated
\n28.06.2017 as amended f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe deductee.
\n1) Where the payment is made to an unregistered supplier.
\nm) Where the payment relates to “Cess” component.
\n10
\n5. Illustrations of various situations requiring deduction
\nof tax:
\nSituations \/ Contracts
\nDeduction
\nrequired
\nRemarks
\nYES\/NO
\nFinance Department is making a
\npayment of Rs.3 Lakh to a supplier
\nof 'printing & stationery'.
\nEducation Department is making
\npayment of Rs.5 Lakh to a supplier
\nof 'printed books and printed or
\nillustrated post cards' where
\nYes
\nYes, deduction
\nis required in
\nrespect of
\npayment of Rs.
\n3 Lakh only i.e.
\nWhere the total contract
\nvalue of taxable supply is
\nmore than Rs.2.5 Lakh
\ndeduction is mandatory.
\nBooks are exempted goods;
\nno deduction is required in
\nrespect of supply of books.
\nHowever, payment involving
\n\u00e2\u00e2\u0082\u00ac\u00c2\u00a8printed or illustrated post
\npayment for books is Rs.2 Lakh and for payment in cards' is for supply of taxable
\nRs.3 Lakh is for other printed or
\nillustrated post cards.
\nrespect of
\ntaxable supply.
\nFinance Dep<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndeducted” column.
\nQ56
\nI have mistakenly entered rows with the same GSTIN. Should I use the “Delete”
\noption from the dropdown of \u00e2\u00e2\u0082\u00ac\u00c5\u0093Action\u00e2\u00e2\u0082\u00ac\u009d column to delete these rows?
\nA. No, the incorrect data has to be deleted in the utility manually using the “Delete” button
\nof the keyboard.
\nAdd and Delete options of the “Action” column are meant for adding or deleting data in
\nthe GST portal. Delete option is required to be ignored while preparing FORM GSTR-7 for
\nfirst-time upload, and for the subsequent uploads it can be used only to delete those
\nparticular rows from the already-uploaded data on the portal.
\nQ57 Can I enter negative or decimal amounts in the offline utility?
\nA. No, any negative value cannot be entered in the utility. However, decimal values can be
\nentered. All decimal values would be rounded off to two decimal places. But, total liability
\nwill be rounded off to whole number.
\nQ58
\nI've uploaded GSTR-7 JSON File and it was processed without error.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n10.12.2018 & Rs 30,000 on 30.01.2019.
\nSince return in FORM GSTR 7 for the month of November, 2018 is filed on 28.02.2019
\nand he discharges his payment liability of tax so deducted by debiting his electronic cash
\nledger as well on this date only, therefore, late fee of 80 days (11.12.2018 to 28.02.2019)
\nhave to be paid under CGST and SGST. The amount of late fee will be restricted to Rs.
\n5000\/- (upper limit provided in the Act). Interest has also to be paid for the delay.
\nPenalty is also payable by a DDO if he fails to deduct the tax in accordance with the
\nprovisions of sub-section (1) of section 51, or deducts an amount which is less than the
\namount required to be deducted under the said sub-section, or where he fails to pay to
\nthe Government under sub-section (2) of section 51 [section 122(v) refers]. He is liable
\nto penalty of Rs.1,00,000\/-.
\nTDS Certificate &Benefit of TDS to the deductee
\nAs a DDO I have deducted tax while making payment to various Vendors. I have
\nQ61 deposite<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nA. No, a tax payer (deductee) is not required to file FORM GSTR-7A.
\nQ66 Can I as a taxpayer (Deductor or Deductee) download and keep a copy of my
\nTDS Certificate for future reference?
\n36
\nA. Yes, TDS Certificate can be viewed and\/or downloaded in post-login mode on the GST
\nportal.
\nQ67
\nBeing a deductor do I have to fill any form to generate FORM GSTR 7A? How can
\nI view Form GSTR-7A?
\nA. No, a deductor is not required to fill up any separate form for generation of FORM
\nGSTR-7A. FORM GSTR 7A shall be generated if return in FORM GSTR 7 is filed.
\nTo view Form GSTR-7A, perform following steps:
\n1. Access the www.gst.gov.inURL. The GST Home page is displayed.
\n2. Login to the GST Portal with valid credentials.
\nQ68
\n3. Click the Services > User Services > View\/Download Certificates command.
\nWhat needs to be done if I have taken registration for TDS on 1st November, 2018 but was
\nrequired to deduct TDS from 1st October, 2018?
\nA. All deductions made earlier must be included while <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n