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TMI BlogFAQs on TDS under GST dated 28-09-2017X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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. 3 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 while depositing the deducted tax H. To pay the deducted amount of TDS to the appropriate Govt. A/c I. To submit GSTR-7(Return) J. To generate GSTR-7A (TDS certificate for suppliers) Registration requirement for TDS deductors Procedure of Registration Q. 4 Does every Government office require to be registered under GST laws? Ans. Yes, every Government office shall get itself mandatorily registered under GST. Here the role of DDO is very important as he is responsible for deducting tax while making/crediting payment under GST in applicable cases and, unless until the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 14 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. 15 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 Registration Form can always be amended; it is suggested that, the new DDO upon assuming of office should immediately amend such details. However the GSTIN of the deductor will remain unaltered. Q. 16 If the new DDO does not amend the details of his predecessor in office whether the ex-DDO would be liable for any lapse done by this new DDO? Ans. No, the ex-DDO will not be liable for any lapse by his successor in office. A DDO is required to perform any responsibility in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.2018. So deduction will be made only in respect of ₹ 7 Lakh Q. 23 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. 24 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 considering that the purchase was made before October? Ans. The tax payer is required to adjust the TDS amount to his liability relating to such invoices in the month in which goods are supplied. Therefore, TDS cannot be made for the amount paid in October but goods or services supplied before 30.09.2018. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MNO Company as in this case the supplier or the vendor the DDOs office (the place of supply) both are in West Bengal. TDS Payment Q. 30 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. 31 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 ₹ 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 should deduct TDS on each payment to the supplier in respect of the aforesaid contract Q. 32 When will a DDO know that his liability for payment has been completed? Ans. Electronic cash Ledger of the DDO will be credited when tax deducted at source is deposited in Government account. Payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 38 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. 39 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 the provision of section 39(3) of the CGST/ SGST Acts, 2017. Hence, submission of FORM GSTR-7 is not required for a month in which no deduction is made. Q. 40 How can a deductor file FORM GSTR-7? Ans. FORM GSTR-7 can be filed on the GST Portal, by logging in the Retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Go to Downloads Offline Tools GSTR7 Offline Utility option and click on it. 3. Unzip the downloaded Zip file which contain GSTR7_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. 50 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. 51 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 JSON file using FORM GSTR- 7 Offline Utility Q. 52 What are the basic system requirements/ configurations required to use FORM GSTR-7 Offline Tool? Ans. The offline functions work best on Windows 7 and above and MS EXCEL 2007 and above. Q. 53 Is Offline uti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s deducted ₹ 1 lakh of TDS in Nov 18. He deposits ₹ 70,000/- on 10.12.2018 the rest of ₹ 30,000 on 30.01.2019. He submits the return in FORM GSTR 7 on 28.02.2019. Has he incurred any liability to pay late fee or interest? Is he liable to pay any penalty? Ans. Electronic Cash Ledger of the DDO is credited on 10.12.2018 and 30.01.2019 with ₹ 70,000/- and ₹ 30, 000/- respectively on account of deposit of TDS of ₹ 70,000/- on 10.12.2018 ₹ 30,000 on 30.01.2019. Since return in FORM GSTR 7 for the month of November, 2018 is filed on 28.02.2019 and he discharges his payment liability of tax so deducted by debiting his electronic cash ledger as well on this date only, therefore, late fee of 80 days (11.12.2018 to 28.02.2019) have to be paid under CGST and SGST. The amount of late fee will be restricted to ₹ 5000/- (upper limit provided in the Act). Interest has also to be paid for the delay. Penalty is also payable by a DDO if he fails to deduct the tax in accordance with the provisions of sub-section (1) of section 51, or deducts an amount which is less than the amount required to be deducted under the said sub-section, or where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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