Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular NoJ.21011/2(i)/2018-TAX/Pt dated 26.09.2018 - GST - States - J.21011/2/2018-TAX/Pt

No.J.21011/2/2018-TAX/Pt GOVERNMENT OF MIZORAM TAXATION DEPARTMENT Aizawl, the 16th Oct., 2018 Subject: Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular NoJ.21011/2(i)/2018-TAX/Pt dated 26.09.2018 - reg Circular No.J.21011/2(i)/2018-TAX/Pt dated 26.09.2018, vide which Guidelines for Deductions and Deposits of TDS by the DDO under GST had been issued by the State Tax Department. 2. On the recommendation of the Controller General of Accounts, the Department of Revenue, hereby issues the following modifications to the said Circular:- Para 9 (iv) should read as: To enable the DDOs to account for the TDS bunched together (in terms of Option II), following sub-head related to the GST-TDS below the Head 8658.00.101-PAO Suspense has been opened. S.No. Major Head Sub Head Description Major Head Serial Code (8-digit reduced accounting code) SCCD Code 1. 8658-00-101 08-GST TDS 86580344 367 3. Difficulty, if any, in implementation of this circular may please be brought to the notice of Taxation Department, Government of Mizoram. Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department