Guidelines for Deductions and Deposits of TDS by

Guidelines for Deductions and Deposits of TDS by the DDO under GST Central Tax & Central Excise, Puducherry Commissionerate 9 th. Oct 2018 Puducherry Central GST commissionerate 1

DISCLAIMER Information is being made available in this presentation is purely as a measure of public facilitation. The provisions of the CGST Act, SGST, IGST Acts, rules made thereunder, notifications and circulars or instructions of the Boards shall prevail over the answers provided in this presentation in case of any contradiction. While every effort has been made to ensure that the information contained in this presentation is up-to-date, the Central Board of Excise and Customs does not hold itself liable for any consequences, legal or otherwise, arising out of the use of any such information. For complete information please refer to the CGST Act, SGST, IGST Acts, rules made thereunder and notifications and circulars. For further information you may contact jurisdictional CBEC/VAT offices. Puducherry Central GST commissionerate 2

Main reference documents are. . . CGST / SGST/ UTGST / IGST Act GST Rules thereof Notification No. 50/2018 – Central Tax dated 13 th September, 2018 CBEC Circular No. 65/39/2018 -DOR - F. No. S. 31011/11/2018 -ST-I-Do. R dated 14 th September, 2018 Puducherry Central GST commissionerate 3

Introduction Puducherry Central GST commissionerate 4

Persons liable to deduct tax under GST Law Puducherry Central GST commissionerate 5

When tax deduction is required to be made in GST? Puducherry Central GST commissionerate 6

Conditions for and Amount of deduction: Puducherry Central GST commissionerate 7

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When tax deduction is not required to be made Puducherry Central GST commissionerate 9

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Supplier is registered and contract value is excluding GST: Puducherry Central GST commissionerate 12

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Supplier is registered and contract value is excluding GST: Puducherry Central GST commissionerate 14

Supplier is registered under composition scheme: Puducherry Central GST commissionerate 15

How can register as TDS or TCS? The Registration Application for Tax Deductor/Tax Collector can be filed by the applicant directly by themselves. In GST regime, the registration process is online and any person/entity wishing to register will have to access the GST system for the same. Any person who wish to get registered as the Tax Deductor/Tax Collector needs to apply in the form prescribed Puducherry Central GST commissionerate 16

Are there any preconditions I must fulfill before registering with GST as a TDS? Yes, The preconditions are: Applicant should have a valid PAN or TAN. Applicant must have a valid mobile number. Applicant must have valid E-mail ID. Applicant must have the prescribed documents and information on all mandatory fields as required for registration. Applicant must have a place of business. Applicant must have an authorized signatory with valid details. Puducherry Central GST commissionerate 17

Do I get registered automatically after submitting the registration application along with the prescribed documents? No, Your registration application will be processed and approved by the relevant Tax Officer, only then will you be issued the registration certificate and GSTIN. Puducherry Central GST commissionerate 18

What is time limit for the Tax Official to process the registration application as TDS? Tax Official needs to process the registration application as TDS within 3 working days on first time receipt of the application. In case of receipt of the queries, taxpayer needs to respond to the notice for seeking clarifications within 7 working days. Once the taxpayer has responded to the queries, Tax official needs to process the registration application as TDS within 7 working days. Puducherry Central GST commissionerate 19

How can I track the status of the registration application? You can track the status the Registration > Services > Track Status service from the GST Portal. Puducherry Central GST commissionerate by using Application 20

What are the various status of the registration application filed? Puducherry Central GST commissionerate 21

What is ARN and where is ARN received? Application Reference Number (ARN) is generated on submission of the application form. It enables the taxpayer to track the status of the submitted application. Application Reference Number (ARN) receipt is received on the taxpayer's e-mail address and via SMS on mobile phone number. Puducherry Central GST commissionerate 22

What are various ways to sign the application form? You can sign the form using: Digital Signature Certificate (DSC) Electronic Signature (E-Sign) Electronic Verification Code (EVC) Puducherry Central GST commissionerate 23

Can I obtain multiple registrations in a state on single TAN/ PAN as TDS? Yes, you can obtain multiple registrations in a state on single TAN/ PAN as TDS. Can I use same mobile number and email ID to fill a separate form with same TAN? No, you cannot use the same mobile number and email ID to fill a separate form with same TAN. Everytime the combination of mobile number and email ID should be unique. Puducherry Central GST commissionerate 24

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Demo of the Online Process Puducherry Central GST commissionerate 53

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Requirements for registering under GST as a tax deductor are : 1. 2. 3. 4. Applicant must have a valid TAN. Valid mobile number. Valid E-mail ID. Applicant must have the following documents and information on all mandatory fields as required for registration. (a) Passport size photo (<100 KB in JPEG format) (b) PAN card (c) Adhar card of the DDO (c) Address proof for Own premises: Latest Property Tax receipt or Electricity bill Leased premises: Valid Rent / Lease agreement along with ownership proof like property tax receipt or electricity bill (e) Office order of the DDO Puducherry Central GST commissionerate 63

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Payment of taxes Slide 82

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NEFT payments • Take a print out of the Challan and visit the selected Bank. Mandate form will be generated simultaneously. • Pay using Cheque through your account with the selected Bank/ Branch. You can also pay using the account debit facility. • The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>. • Once you receive the Unique Transaction Number (UTR) on your registered e-mail or mobile number, you can link the UTR with the NEFT/RTGS CPIN on the GST Portal. Go to Challan History and click the CPIN link. Enter the UTR and link it with the NEFT/RTGS payment. • Status of the payment will be updated on the GST Portal Puducherry Central GST commissionerate after confirmation from the Bank. Slide 87

Over the Counter payments • Take a print out of the Challan and visit the selected Bank. Mandate form will be generated simultaneously. • Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period. • Status of the payment will be updated on the GST Portal after confirmation from the Bank. • The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>. • Status of the payment will be updated on the GST Portal after confirmation from the Bank. • The payment will be updated in the Electronic Cash Ledger in respective minor/major heads Slide 88 Puducherry Central GST commissionerate

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U O Y K N A H T s t b u o d r u o y e s i a r Pls Jai Hind! Puducherry Central GST commissionerate 97