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Government Of Assam Dhemaji District

State Tax ,Dhemaji


    Taxation Department of Government of Assam is the main revenue earning department of the State. The Taxation Department is headed by the Commissioner of Taxes under the administrative control of the Finance Department, Government of Assam.






    PIN: -787057, ASSAM

    Duties and Responsibilities of DDO on TDS

    Guidelines for Deduction and Deposit of TDS by the DDO under GST.


    Section 51 of the Assam GST Act 2017 provides for deduction of tax by the Government Department/Agencies (as described u/s 51) as a Tax Deductof from the payment made or credited to the supplier(Deductee) of taxable goods or services or both, where the total 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 exchequer by such Deductor within ten days after the end of the month in which such deduction is made along with a return in FORM GSTR-7 giving description of deductions and deductees. Further, the deductor has to issue a certificate to the deductee in GSTR-7A which is downloadedable by the deductee from his dashboard.

    2. Government of Assam has notified that the provisions under section 51 for deduction of tax to come into force w.e.f. 1st ctober. 2018.

    Steps to be Undertaken   

    3. In order to comply with the provisions of the Assam GST Act for TDS, the following steps are required to be taken.

    A. Registration of DDO as Tax Deductors in the GST common portal(www.gst.gov.in)

    B. Deduction of tax amount from the bills to be paid to the suppliers/deductees

    C. Depositing the TDS amount by the DDOs in to appropriate government accounTDS within the prescribed time limit.


    Who are the tax Deductors:      

    4. As per Section 51 of the Act, the following entries are required to do TDS and thus are required to get them registered as Tax Deductors under Section 24 (VI) of the Assam GST ACT.

    A. A department or establishment of the Central Government or State Government or

    B. Local Authority or                                                                                                                                                      

    C. Government Agencies or

    D. Persons or category of persons notified by the Government.

    a) 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 an any Government, with fifty-one percent or more participant by way of equality or contol to carry out any function;

    b) Society established by the Central Government or the State Government or a Local Authority under the Socities Registration Act,. 1860 (21 of 1860)

    c) Public Sector undertakings.


    5. For Registration as Tax Deductors, the following information are required:

                    For the Estabnlishment (Office)

    1. TAN/PAN of the establishment
    2. Office Phone Number (Landline and Mobile)
    3. Valid Office E-mail ID of the office.
    4. Proof of Address of the place of the office(Any proof issued by Government authority/by Local Authority/ Electricioty Bill/Legal Ownership Document/Rent or Lease Agreement etc.) to be uploaded.

    FOR DDO:

    1. PAN of the DDO
    2. Photograph of the DDO to be uploaded as per file size.
    3. Valid email ID.
    4. Mobile No of the DDO
    5. Digital Signature Certificate(DSC) of the DDO(mandatory for Company)
    6. Aadhar Card(Not Mandatory)

    For Authorized Signatury(Only required for office having authorized Signatury):

    1. PAN of the Authorized Signatory
    2. Photograph of the Authorized Signatory to be uploaded
    3. Valid email ID
    4. Mobile Phone Number of the Authorized Signatory.
    5. Digital Signature Certificate(DSC) of the Authorized Signatory(mandotory in case of Company)
    6. Aadhar Card (Not Mandatory)

    6. The DDO or the Authorized Signatory is required to make an application online in GST REG and in the GST Common Portal on behalf of the Tax Deductor. The step by step user manual for applying for registration as a Tax Deductor is available in the portal of the Commissioner of State Tax, Assam. (www.tax.assam.gov.in)


    7. After the application is successfully  submitted by the applicant, the same would be approved of by the respective jurisdictional officer. Once the application is approved, the DDO(or Authorized Signatory) will receive the GST Number in the given email ID along with the initial password.

    8. The Tax Deductor is required to deduct TDS amount from the payment to be made  to the Supplier/Deductee at the rate of 2 % (i.e. 1% Assam GST+ 1% Central GST in case of Intra-State Supply and 2% IGST in case of Inter-State Supply). Once such deduction is made by the Tax Deductor, the TDS amount is required to be deposited by the Tax Dedutor in the Government account (SGST/CGST/IGST, as the case may be) within 10 days from the end of the m,onth in which the deduction is made.



    9. Kinds of Office Establishments:

         There are various kinds of office establishments relating to the frequency of deduction of tax and the modalities for disbursement of payments to deductees/suppliers.

    1. Government entities drawing and disbursing by raising bills through the Treasury using Fin.Assam, where the number of TDS deduction cases are not very high (e.g. Departments/Heads of Departments/ Subordinate offices etc.)
    2. Government entities drawing and disbursement by issuing Government Cheques, where the number of deduction cases are considerably high (e.g. Works Divisions, Forest Divisions etc)
    3. Government entities where drawal and disbursement, the process for deduction of TDS and remittance has been  distinctively prescribed for them as under.

    10. Procedure for Deduction & Deposit of TDS:  

    a) Deduction & Deposit process for DDO’s drawing from Treasuries through Bills  

                Individual Bill-wise Deduction and its Deposit of TDS will be made by the DDOs drawing their claim from Treasuries. DDOs will have to generate a single month wise( PIN (Challan) from GST portal in respect of TDS deduction from the Bill. In this regard, the following process will be adopted:

    1 The DDO shall prepare the Bill on Finassam based on the Expenditure Sanction.

                The Expenditure Sanction shall contain

    1. Total amount

    (b) Net amount payable to the contractor/Supplier/Vendor and

    (c) 2% TDS amount of GST (1 % Assam GST-1% Central GST  2% IGST) will be specified.

    (d) Deduction of TDS Should not be in faction of rupees and calculated value should be next

          higher rupee

    ii. The DDO will deduct the TDS from each bill and the Treasury will keep this under a Suspense

         account. This accumulated amount in the suspense account shall be credited to Government

         account (GST Heads) on a monthly basis by the Treasury Officer against a CPIN generated by

          the DDO.                                                      

    iii. The TDS amount shall be mentioned in the Bill for booking in the Suspense Heads as below:

    • 8658 (Suspense Account)-101 (Pay & Accounts office)-2447 (GST- TDS-  CGST)
    • 8658 (Suspense Account)-101 (Pay & Accounts office)-2448 (GST- TDS-   IGST)
    • 8658 (Suspense Account)-101 (Pay & Accounts office) 2449 (GST- TDS-   SGST)

    iv.           The DDO should maintain a Register as per proforma given in Annexure ‘A’ to keep record of all TDS deduction made by him during the month. This record will be helpful at the time of filling Monthly Return (FORM GSTR-7) by the DDO.


    COLLECTION DURING-2018-2019= 59612024/-


    Revenue achieved for the year 2017-2018= Rs. 912101848/-

    Increased Revenue = Rs. 265662054/- (2017-2018)