Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-GST. - GST - States - 067/41/2018-GST

Circular No.67/41/2018-GST No. 12-25/2018-19-EXN-GST-(575)- 5952-69 Government of Himachal Pradesh, Excise and Taxation Department To 1. The Additional/Jt. Commissioner of State Taxes and Excise, (South Zone, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 13th March, 2019 Madam/Sir, Subject: Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-GST. Circular No. 65/39/2018-GST, vide which Guidelines for Deductions and Deposits of TDS by the DDO under GST had been issued by the Department of Revenue. 2. As recommended by the Controller General of Accounts, the Department of Revenue, the Department 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. This circular shall come into force w.e.f. 28.09.2018. 4. Difficulty, if any, in implementation of this circular may please be brought to the notice of the Headquarter. (Rajeev Sharma, IAS) Commissioner of State Taxes and Excise, Himachal Pradesh