Information for Drawing and Disbursing Officers with Respect to Deduction of Tax at Source. - GST - States - ERTS(T) 70/2017/23

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT Circular Dated Shillong, the 26 th Oct, 2017 No. ERTS(T) 70/2017/23 - This circular is issued for general information of all the Drawing and Disbursing Officers who are required to deduct Tax at Source under the repealed Meghalaya Value Added Tax Act, 2003, the Central/Meghalaya/lntegrated Goods and Services Tax Act, (CGST/MGST/IGST) 2017 regarding the following provisions of the CGST/MGST Acts. (i) (a) Till such time the provision of Section 51 of the CGST/MGST Acts and clause (x) of Section 20 of the IGST Act is notified, no tax is to be deducted under the provisions of the Central/Meghalaya/lntegrated Goods and Services Tax Act, 2017 for all Goods or Services or both supplied and the bill or invoice thereof-has been raised on or after 1.7.2017. (b) The Goods and Services Tax Network (GSTN) for registration of Drawing and Disbursing Officers (DDO) as Tax Deductors under GST is now open. All concerned DDOs are advised to complete the registration process at the earliest before actual deduction of the tax is notified by the Central and State Governments which will be communicated in due time. (b) The supplier of the Goods and Services or both who received payment(s) without deduction of tax at source of the CGST/MGST/IGST is to furnish a declaration in the format enclosed as Annexure-A (f the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. (ii) Tax is to be deducted at source under the provisions of the Meghalaya Value Added Tax Act, 2003 if the Goods have been supplied and the Invoice or the Bill thereof has been raised before the appointed date i.e. 1.7.2017. Sd/- P.W. Ingty Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department. Memo No. ERTS (T) 70/2017/23-A, Dated Shillong, the 26 th Oct, 2017