INTRODUCTION OF TAXATION DEPARTMENT
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.
LOCATION OF OFFICE AND ADDRESS
OFFICE OF THE SUPERINTENDENT OF STATE TAX, DHEMAJI
NAGAKHEKLIA, WARD NO-7
NEAR CHILDREN PARK, DHEMAJI
PO & DIST:-DHEMAJI
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.
DOCUMENTS FOR TDS REGISTRATION
5. For Registration as Tax Deductors, the following information are required:
For the Estabnlishment (Office)
For Authorized Signatury(Only required for office having authorized Signatury):
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.
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
(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
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
iii. The TDS amount shall be mentioned in the Bill for booking in the Suspense Heads as below:
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.
SCHEMES (DETAILS OF SCHEME, BUDGET, MONTHLY WISE PROGRESS REPORTS)
COLLECTION DURING-2018-2019= 59612024/-
COLLECTION DURING THE MONTH OF MAY-2019: - 9169147/-
Revenue achieved for the year 2017-2018= Rs. 912101848/-
Increased Revenue = Rs. 265662054/- (2017-2018)