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TMI BlogGuidelines for Deductions and Deposits of TDS by the DDO under GST.X X X X Extracts X X X X X X X X Extracts X X X X ..... otal value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. The amount deducted as tax under this section shall be paid to the Government by deductor within ten days after the end of the month in which such deduction is made alongwith a return in FORM GSTR-7 giving the details of deductions and deductees. Further, the deductor has to issue a certificate to the deductee mentioning therein the contract value, rate of deduction, amount deducted etc. 2. As per the Act, every deductor shall deduct the tax amount from the payment made to the supplier of goods or services or both and deposit the tax amount so deducted with the Government account through NEFT to RBI or a cheque to be deposited in one of the authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTIN) and generate the CPIN (Challan). In the CPIN he shall have to fill in the desired amount of payment against one/many Major Head(s) (CGST / SGST / UTGST / IGST) and the relevant component (e.g. Tax) under each of the Major Head. (iii) While generating the CPIN, the DDO will have to select mode of payment as either (a) NEFT/RTGS or (b) OTC. In the OTC mode, the DDO will have to select the Bank where the payment will be deposited through OTC mode. Upon successful payment from CTOS, Tripura, the Unique Transaction Reference Number (UTR) has to be collected from payment report of the concerned bill, and same has to be updated in the GSTN portal to generate CIN. (iv) The generated CPIN has a validity of 15 days i.e. the payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hly Return (FORM GSTR-7) by the DDO. The DDO may also make use of the offline utility available on the GSTN Portal for this purpose. (xii) The DDO shall generate TDS Certificate through the GST Portal in FORM GSTR-7A after filing of Monthly Return. 7. Departments/Undertakings/TTAADC in State Government should instruct all its DDOs under them to follow the above procedure for payment of GST TDS amount deducted from payments to be made to suppliers. 8. Difficulty, if any, in implementation of this circular may please be brought to the notice of Finance Department, Government of Tripura. (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura To, 1. All Head of Department ... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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