GST

Modification to GST TDS Guidelines for DDO to account for TDS bunched together

Modification to GST TDS Guidelines for DDO to account for TDS bunched together. New sub-head GST-TDS created 

Circular No. 67/41/2018-DOR

F.No.S.31011/11/2018-ST-I-DoR
Government of India
Ministry of Finance
Department of Revenue
***

New Delhi, Dated the 28th September, 2018

To,
1. Secretaries of the Central Ministries as per list enclosed.
2. Chief Secretaries of all States/UTs with legislature/ UTs without Legislature.
3. All Finance Secretaries/ CCTs of the States/ UTs with Legislature/UTs without Legislature.
4. Chairman CBIC /All Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (through Member, GST, CBIC)
5. Pr.Chief Controller of Accounts, CBIC.

Madam/Sir,

Subject: Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated 14.09.2018 – reg

Circular No. 65/39/2018-DOR dated 14/09/2018, vide which Guidelines for Deductions and Deposits of TDS by the DDO under GST had been issued by the Department of Revenue.

2. On the recommendation of the Controller General of Accounts, the Department of Revenue, hereby issues the following modifications to the said Circular:-

Para 9 (iv) should read as: To enable the DDOs to account for the TDS bunched together (in terms of Option II), following sub-head related to the GST-TDS below the Head 8658.00.101-PAO Suspense has been opened.

S. No. Major Head Sub Head
Description
Major Head Serial
Code (8-digit reduced
accounting code)
SCCD Code
1. 8658-00-101 08-GST TDS 86580344 367

3. Difficulty, if any, in implementation of this circular may please be brought to the notice of Department of Revenue.

(Ritvik Pandey)
Joint Secretary to the Government of India

Share

Recent Posts

  • Income Tax

Shagun money received on occasion of marriage not taxable income – ITAT

Shagun money received on marriage of individual cannot be considered as income in the year of its receipt - ITAT…

2 days ago
  • Income Tax

There is no statutory requirement to maintain cash book for salaried individual – ITAT

ITAT deleted addition towards cash deposited in bank account observing that there is no statutory requirement to maintain cash book…

3 days ago
  • RBI

Foreign Exchange Management (Authorised Persons) Regulations, 2026 notified

RBI has notified the Foreign Exchange Management (Authorised Persons) Regulations, 2026. The Regulation becomes effective from 06.05.2026  A person seeking…

4 days ago
  • Income Tax

Increased exemption limit of Rs. 25 lakhs for Leave Encashment is retrospective – ITAT

ITAT allows benefit of increased exemption limit of Rs. 25 lakhs for Leave Encashment u/s 10(10AA)(ii) In a recent judgment,…

4 days ago
  • Income Tax

Relief u/s 89(1) available even if arrears received on Voluntary Retirement

Relief u/s 89(1) available even when arrears were received in addition to compensation for Voluntary Retirement - ITAT In a…

4 days ago
  • RTI

Husband’s income details can not be disclosed to wife under RTI Act

Husband’s income details can not be disclosed to wife under RTI Act being his personal information – High Court In…

5 days ago