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TMI BlogTDS SchemeX X X X Extracts X X X X X X X X Extracts X X X X ..... taxable supply of goods or services or both. Q 49. Who are liable to deduct TDS? Ans. All the DDOs of the (a) a department or establishment of the Central Government or State Government; (b) local authority; (c) Governmental agencies; (d) an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one percent or more participation by way of equity or control, to carry out any function; (e) a society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860) ; (f) public sector undertakings. Q 50. Describe the responsibilities of DDO in TDS under GST to get his/her office registered under GST? Ans. A. To know the GSTIN of his office B. To be aware of the contract value C. To know when to deduct TDS under GST D. To know the nature of TDS (IGST or CGST SGST/UTGST) to be deducted the rate of tax E. To know the GSTIN of his/her vendors/suppliers F. To deduct TDS while making/crediting payment G. To generate CPIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be sent to the registered mobile no registered email address of the applicant after successful submission of Registration Application (FORM GST REG-07 ) online.. Q 59. Is this ARN called the GST registration No? Ans. No. This ARN is generated only for a temporary period. Once FORM GST REG-07 is processed by the proper officer, the 15-digit GSTIN of the Tax Deductor will be generated. This GSTIN is the GST Registration No. of the applicant office. Q 60. How do I know that GSTIN has been generated for my office or not? Ans. Information will be given to the DDO in his registered email id as well as registered mobile no. Q 61. After getting GSTIN what should I do? Ans. DDO should update his DDO master details with the GSTIN in their respective DDO login in E-bill module of PFMS. Q 62. As a DDO, I have to enter some personal information to get TDS registration. What will happen if I get transferred? Will I still be responsible for any lapse committed by the DDO who succeeds me? Ans. It is true that the DDO is personally liable for any lapses regarding TDS deduction. But at the same time, the personal details of the DDO as entered in the Registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 10 Lakh with a supplier XYZ prior to 01.10.2018. I have made a payment of ₹ 3 Lakhs to him prior to 01.10.2018. Now, I am making payment of the balance amount of ₹ 7 Lakh after 01.10.2018. Should I deduct tax on ₹ 10 Lakh? Ans. No. Tax cannot be deducted for any payment made prior to 01.10.2018. So deduction will be made only in respect of ₹ 7 Lakh. Q 70. I enter into a contract with a supplier ABC where the value of taxable supply is ₹ 2 Lakh and payment of ₹ 1 Lakh has been made on 15.10.2018. Now, on 20.10.2018 the contract value is revised from ₹ 2 Lakh to ₹ 6 Lakh. Am I liable to deduct any tax and if so, on which amount? Ans. Yes, TDS shall have to be deducted on entire amount i.e. ₹ 6 lakhs while making remaining payment of ₹ 5 Lakh. In other words, 12,000/- would be deducted when remaining payment of ₹ 5 Lakh is made. Q 71. Mr A. Roy, a DDO has purchased goods during May, 2018. He could not make payment for such purchase due to shortage of allotment. He is expected to receive allotment only in October, 2018. Is he liable to deduct TDS while making payment in the month of October consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ans. The concerned DDO needs to deduct IGST @2%. Q 76. Health Department of WB receives a taxable service from MNO company of WB. What would be the nature of TDS to be deducted here what would be the rate of deduction? Ans. The DDO of the Health Department is liable to deduct TDS (1% CGST+1% SGST) while making payment to MNO Company as in this case the supplier or the vendor the DDOs office (the place of supply) both are in West Bengal. Q 77. How can I discharge my TDS liability? Ans. TDS liability can be discharged by debiting of Electronic Cash Ledger only at the time of filing return in FORM GSTR 7 . Q 78. Payment is made in respect of a single contract whose value of taxable supply is ₹ 3.5 Lakh. Two bills amounting to ₹ 1.5 lakh Rs. 2 lakh respectively are passed for such payment. Since in respect of both the bills the amount paid does not exceed ₹ 2.5 lakh, I think that no tax is required to be deducted. Am I right? Ans. No. Here the payments are being made against a single contract value of taxable supply exceeding ₹ 2.5 Lakh. Here, the value of taxable supply in the contract is ₹ 3.5 lakh. So, the deductor s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing a return when deposit of TDS has already been made? Ans. Electronic cash Ledger of the DDO will be credited when tax deducted at source is deposited in Government account. Payment of such liability (which is the tax deducted at source) shall have to be done by debiting of the electronic cash Ledger and that can be done only while submitting FORM GSTR 7 . So, unless the return in FORM GSTR 7 is submitted the payment liability of the DDO will not be treated as discharged. Q 85. Mr S has deducted GST amounting to ₹ 50,000/- in the month of Nov 18. He filed return on 16.12.2018. Is he liable to pay a late fee? Ans. Yes he is liable to pay a late of ₹ 600/- at the rate of ₹ 100/- per day for delay of 6 days (11.12.2018 16.12.2018). Maximum amount of late fee payable is capped at ₹ 5,000/- Similar late fees is applicable under SGST Act / UTGST Act . Q 86. During October, 2018, I have not deducted any amount of GST. Do I need to file return for the month of October? Ans. The Deductor i.e. DDO is required to furnish a return in FORM GSTR-7 electronically for the month in which such deductions have been made in accordance with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Internet. Most of the data entry and business validations are in built in the offline utility, reducing errors upon upload to GST Portal. Q 96. From where can I download and use the FORM GSTR-7 Offline Utility in my system? Ans. Following steps are required to be performed to download and open the FORM GSTR-7 Offline Utility in your system from the GST Portal: 1. Access the GST Portal: www.gst.gov.in 2. 2. Go to Downloads Offline Tools GSTR-7 Offline Utility option and click on it 3. Unzip the downloaded Zip file which contain GSTR-7_Offline_Utility.xls excel sheet. 4. Open the GSTR7_Offline_Utility.xls excel sheet by double clicking on it. 5. Read the Read Me instructions on excel sheet and then fill the worksheet accordingly. Q 97. Do I need to login to GST Portal to download the FORM GSTR-7 Offline Utility? Ans. No. One can download the FORM GSTR-7 Offline Utility under Download section without logging in to the GST Portal. Q 98. Do I need to login to GST Portal to upload the generated JSON file using FORM GSTR-7 Offline Utility? Ans. Yes. You must login in to the GST Portal to upload the generated JS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n payment of liability as shown in such return on 11.12.2018. Is he liable to pay interest? Ans. Mr. A has to pay interest for one day as return is to be filed by 10th December, 2018. Q 107. As a DDO I have deducted tax while making payment to various Vendors. I have deposited the amount in the appropriate Government A/c also filed return within stipulated time. Have I discharged all my liabilities relating to TDS? Ans. No. A system generated TDS certificate in FORM GSTR-7A mentioning therein the value on which tax is deducted, and amount of tax deducted and other related particulars shall be available for download from the portal by deductee. Q 108. How can a supplier download the TDS certificate in FORM GSTR 7A? Ans. TDS certificate can be downloaded by access the www.gst.gov.in URL and using the following path: Login to the GST Portal with valid credentials. Navigate to Services User Services View/Download Certificates option. Q 109. How many TDS Certificates are issued per GSTIN? Ans. A single TDS certificate is issued per GSTIN per FORM GSTR-7 return filed by deductor. Q 110. Is the signature of Tax Deductor required in TDS Certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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