TAX DEDUCTED AT SOURCE - GST - States - 05/2017

GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR NO. 05/2017 DATED: 29.06.2017 Subject: TAX DEDUCTED AT SOURCE Since GST is being introduced w.e.f. 01/07/2017, the following points as mentioned below are pertinent and need to be followed diligently by all the DDOs of West Bengal Government Department and Local Authorities, along with other deductees like Banks, Educational Institutions, Hospitals, Nursing Homes, Private/Public Ltd. Companies as mentioned in Section 40(1) of the WBVAT Act, 2003. No deduction of STDS/TCS under the WBVAT Act, 2003 to be made w.e.f. 01/07/2017. This will apply not only to bills that have been submitted before 01/07/2017, but also to bills submitted on and from 01/07/2017. No deduction of TDS under GST is to be made on and from 01/07/2017, till the relevant section is made operative. However, for all the deductions of STDS/TCS made under the provisions of the WBVAT Act, 2003 till 30th of June 2017, all the statutory liabilities like payment of deducted STDS/TCS, filing of online Scrolls in Form-19A, generation and issue of TDS/TCS Certificate in Form-18A have to be discharged in accordance with the provisions of the said Act, even after 1 st July, 2017. The date from which TDS under GST is made operative, will be informed to the concerned persons accordingly. For any further queries, one may call STDS Cell at (033)7122-1129 to 1131. Sd/- (Smaraki Mahapatra, IAS) Commissioner, Commercial Taxes, W.B Memo. No 668 - CT/PRO Date: 29.06.2017 3C/PRO/2017