Formalities /Procedures to be followed for deducting and depositing the TDS by the Drawing and Disbursing Officers under GST Act –Facilities provided in the bill generating system.

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..... in ORDER As per the circular read as 1 st paper above, it was clarified that for the purpose of Section 51 of GST Act, the Drawing and Disbursing officers (DDOs) shall obtain separate TDS registration based on TAN issued by Income Tax Department. Subsequently, Government of India vide circular read as second paper above, have issued detailed guidelines for deduction and deposit of TDS by .....

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..... o issue the following guidelines/procedure to be observed by the DDOs to effect the deduction and deposit of TDS as per GST Act. 1. As a pre-requisite, the DDO/Deductor should be registered in GSTN and obtain registration number in GSTN as tax deductor, as per the circular first paper above. 2. The DDO should generate a chalan in the GSTN for the amount which has to be deducted as TDS before .....

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..... bill to treasury with copy of chalan generated attached to physical copy of the bill. 7. When treasury passes the bill the TDS amount will be remitted to RBI and that information will be updated in the GST system which is reflected in the ledger of the registered DDO also. 8. The DDO should file the return before 10th of the next month as per the guidelines prescribed in the circular issued .....

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