Recommendations made during 31 Meeting of theGST Council

The GST Council in its 31 meeting held today at New Delhi made the following policy
recommendations:
1. There would be a single cash ledger for each tax head. The modalities for
implementation would be finalised in consultation with GSTN and the Accounting
authorities.
2. A scheme of single authority for disbursement of the refund amount sanctioned by
either the Centre or the State tax authorities would be implemented on pilot basis. The
modalities for the same shall be finalized shortly.
3. The new return filing system shall be introduced on a trial basis from 01.04.2019 and
on mandatory basis from 01.07.2019.
4. The due date for furnishing the annual returns in FORM GSTR-9, FORM GSTR-9A and
reconciliation statement in FORM GSTR-9C for the Financial Year 2017 – 2018 shall be
further extended till 30.06.2019.
5. The following clarificatory changes, inter-alia, shall be carried out in the
formats/instructions according to which the annual return / reconciliation statement is
to be submitted by the taxpayers:
i. Amendment of headings in the forms to specify that the return in FORM GSTR-9
&FORM GSTR-9A would be in respect of supplies etc. ‘made during the year’ and not
‘as declared in returns filed during the year’;
ii. All returns in FORM GSTR-1&FORM GSTR-3B have to be filed before filing of FORM
GSTR-9&FORM GSTR-9C;
iii. All returns in FORM GSTR-4 have to be filed before filing of FORM GSTR-9A;
iv. HSN code may be declared only for those inward supplies whose value independently
accounts for 10% or more of the total value of inward supplies;
v. Additional payments, if any, required to be paid can be done through FORM GST DRC-
03 only in cash;
vi. ITC cannot be availed through FORM GSTR-9 &FORM GSTR-9C;
vii. All invoices pertaining to previous FY (irrespective of month in which such invoice is
reported in FORM GSTR-1) would be auto-populated in Table 8A of FORM GSTR-9;
viii. Value of “non-GST supply” shall also include the value of “no supply” and may be
reported in Table 5D, 5E and 5F of FORM GSTR-9;

ix. Verification by taxpayer who is uploading reconciliation statement would be included
in FORM GSTR-9C.
6. The due date for furnishing FORM GSTR-8 by e-commerce operators for the months of
October, November and December, 2018 shall be extended till 31.01.2019.
7. The due date for submitting FORM GST ITC-04 for the period July 2017 to December
2018 shall be extended till 31.03.2019.
8. ITC in relation to invoices issued by the supplier during FY 2017-18 may be availed by
the recipient till the due date for furnishing of FORM GSTR-3B for the month of March,
2019, subject to specified conditions.
9. All the supporting documents/invoices in relation to a claim for refund in FORM GST
RFD-01Ashall be uploaded electronically on the common portal at the time of filing of
the refund application itself, thereby obviating the need for a taxpayer to physically
visit a tax office for submission of a refund application. GSTN will enable this
functionality on the common portal shortly.
10. The following types of refunds shallalso be made available throughFORM GST RFD-
01A:
i. Refund on account of Assessment/Provisional Assessment/Appeal/Any Other Order;
ii. Tax paid on an intra-State supply which is subsequently held to be inter-State supply
and vice-versa;
iii. Excess payment of Tax; and
iv. Any other refund.
11. In case of applications for refund in FORM GST RFD-01A(except those relating to
refund of excess balance in the cash ledger)which are generated on the common portal
before the roll out of the functionality described in point (10) above, and which have
not been submitted in the jurisdictional tax office within 60 days of the generation of
ARN, the claimants shall be sent communications on their registered email ids
containing information on where to submit the said refund applications. If the
applications are not submitted within 15 days of the date of the email, the said refund
applications shall be summarily rejected, and the debited amount, if any, shall be re-
credited to the electronic credit ledger of the claimant.
12. One more window for completion of migration process is being allowed. The due date
for the taxpayers who did not file the complete FORM GST REG-26 but received only a Provisional ID (PID) till 31.12.2017 for furnishing the requisite details to the
jurisdictional nodal officer shall be extended till 31.01.2019. Also, the due date for
furnishing FORM GSTR-3B and FORM GSTR-1 for the period July, 2017 to February,
2019/quarters July, 2017 to December, 2018 by such taxpayers shall be extended till
31.03.2019.
13. Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM
GSTR-3B &FORM GSTR-4 for the months / quarters July, 2017 to September, 2018, are
furnished after 22.12.2018 but on or before 31.03.2019.
14. Taxpayers who have not filed the returns for two consecutive tax periods shall be
restricted from generating e-way bills. This provision shall be made effective once
GSTN/NIC make available the required functionality.
15. Clarifications shall be issued on certain refund related matters like refund of ITC
accumulated on account of inverted duty structure, disbursal of refunds within the
stipulated time, time allowed for availment of ITC on invoices, refund of accumulated
ITC of compensation cess etc.
16. Changes made by CGST (Amendment) Act, 2018, IGST (Amendment) Act, 2018, UTGST
(Amendment) Act, 2018 and GST (Compensation to States) Amendment Act, 2018 and
the corresponding changes in SGST Acts would be notified w.e.f. 01.02.2019.
The requisite Notifications/Circulars for implementing the above recommendations of the
GST Council shall be issued shortly.
****

In-Principle approval given for Law Amendments during 31stMeeting of the GST Council

The GST Council in its 31 meeting held today at New Delhi gave in principle
approval to the following amendments in the GST Acts:

1. Creation of a Centralised Appellate Authority for Advance Ruling (AAAR) to deal
withcases of conflicting decisions by two or more State Appellate Advance Ruling
Authorities on the same issue.
2. Amendment of section 50 of the CGST Act to provide that interest should be charged
only on the net tax liability of the taxpayer, after taking into account the admissible
input tax credit, i.e. interest would be leviable only on the amount payable through the
electronic cash ledger.
The above recommendations of the Council will be made effective only after the necessary
amendments in the GST Acts are carried out.
*****

31st Meeting of the GST Council held on 22nd December, 2018 Rate changes

GST Council in the 31 meeting held on 22 December, 2018 at New Delhi took following
decisions relating to changes in GST rates on goods and services. The decisions of the GST
Council have been presented in this note for easy understanding. The same would be given
effect to through Gazette notifications/ circulars which shall have force of law.
I. GST rate reduction on goods which were attracting GST rate of 28% :
A. 28% to 18%
Pulleys, transmission shafts and cranks, gear boxes etc., falling under HS Code 8483
Monitors and TVs of upto screen size of 32 inches
Re-treaded or used pneumatic tyres of rubber;
Power banks of lithium ion batteries. Lithium ion batteries are already at 18%. This will
bring parity in GST rate of power bank and lithium ion battery.
Digital cameras and video camera recorders
Video game consoles and other games and sports requisites falling under HS code 9504.
B. 28% to 5%
Parts  and accessories for the carriages for disabled persons
II. GST rate reduction on other goods,-
A. 18% to 12%
Cork roughly squared or debagged
Articles of natural cork
Agglomerated cork
B. 18% to 5%
Marble rubble
C. 12% to 5%
Natural cork
Walking Stick
Fly ash Blocks
D.  12% to Nil:
Music Books
E. 5% to Nil
Vegetables, (uncooked or cooked by steaming or boiling in water), frozen, branded and put
in a unit container
Vegetable provisionally preserved (for example by sulphur dioxide gas, in brine, in sulphur
water or in other preservative solutions), but unsuitable in that state for immediate
consumption.
III. GST on solar power generating plant and other renewable energy plants
GST rate of  5% rate has been prescribed on renewable energy devices & parts for their
manufacture (bio gas plant/solar power based devices, solar power generating system
(SGPS) etc) [falling under chapter 84, 85 or 94 of the Tariff]. Other goods or services used in
these plants attract applicable GST.
Certain disputes have arisen regarding GST rates where specified goods attracting 5% GST
are supplied along with services of construction etc and other goods for solar power plant.
To resolve the dispute the Council has recommended that in all such cases, the 70% of the
gross value shall be deemed as the value of supply of said goods attracting 5% rate and the
remaining portion (30%) of the aggregate value of such EPC contract shall be deemed as the
value of supply of taxable service attracting standard GST rate.
Reduction in GST rates/exemptions on services:
GST rate on cinema tickets above Rs. 100 shall be reduced from 28% to 18% and on cinema
tickets upto Rs. 100 from 18% to 12%.
GST rate on third party insurance premium of goods carrying vehicles shall be reduced
from 18% to 12%
Services supplied by banks to Basic Saving Bank Deposit (BSBD) account holders under
Pradhan Mantri Jan Dhan Yojana (PMJDY) shall be exempted.
Air travel of pilgrims by non-scheduled/charter operations, for religious pilgrimage
facilitated by the Government of India under bilateral arrangements shall attract the same
rate of GST as applicable to similar flights in Economy class (i.e. 5% with ITC of input Sevices)

Gst 31st Meeting held on 22.12.2018.

Formation of GoM as Recommended by the GST
Council in Its 31st Meeting held on 22.12.2018.

The GST Council in its 31 meeting held today at New Delhi has approved the proposal to
form a 7 Member Group of Ministers to study the revenue trend, including analysing the
reasons for structural patterns affecting the revenue collection in some of the States. The
study would include the underlying reasons for deviation from the revenue collection
targets vis a vis original assumptions discussed during the design of GST system, its
implementation and related structural issues.
The Group of Ministers will be assisted by the committee of experts from Central
Government, State Governments and the NIPFP (National Institute of Public Finance and
Planning), who would study and share the findings with GoM. The GoM in turn would give
its recommendation to the GST Council. 
The members of the GoM and the Committee of experts would be announced in due course of time.

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Press Release regarding examination for GST Practitioners

November 1^st, 2018

EXAMINATION FOR CONFIRMATION OF ENROLLMENT OF GST PRACTITIONERS

The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to conduct an examination for confirmation of enrollment of Goods and Services Tax Practitioners (GSTPs) in terms of the sub-rule (3) of Rule 83 of the Central Goods and Services Tax Rules, 2017, vide Notification No. 24/2018-Central Tax dated 28.5.2018.

The GSTPs enrolled on the GST Network under sub-rule (2) of Rule 83 and covered by clause (b) of sub-rule (1) of Rule 83, i.e. those meeting the eligibility criteria of having enrolled as sales tax practitioners or tax return preparer under the existing law for a period not less than five years, are required to pass the said examination before 31.12.2018 in terms of second proviso to Rule 83(3). The first examination for such GSTPs has already been conducted on 31.10.2018. The next examination for them shall be conducted on 7.12.2018 from 1100hrs to 1330 hrs at designated examination centres across India.

It will be a Computer Based Exam. The registration for the exam can be done by the eligible GSTPs on a registration portal, link of which will be provided on NACIN and CBIC websites. The registration portal for exam scheduled on 7.12.2018 will be activated on 16^th November, 2018 and will remain open up to 25^rd November 2018. For convenience of candidates, a help desk will also be set up, details of which will be made available on the registration portal. The applicants are required to make online payment of examination fee of Rs. 500/- at the time of registration for this exam.

Pattern and Syllabus of the Examination

PAPER: GST Law & Procedures:

Time allowed: 2 hours and 30 minutes

Number of Multiple Choice Questions: 100

Language of Questions: English and Hindi

Maximum marks: 200

Qualifying marks: 100

No negative marking

Syllabus:

1.      Central Goods and Services Tax Act, 2017

2.      Integrated Goods and Services Tax Act, 2017

3.      State Goods and Services Tax Acts, 2017

4.      Union Territory Goods and Services Tax Act, 2017

5.      Goods and Services Tax (Compensation to States) Act, 2017

6.      Central Goods and Services Tax Rules, 2017

7.      Integrated Goods and Services Tax Rules, 2017

8.      All State Goods and Services Tax Rules, 2017

9.      Notifications, Circulars and orders issued from time to time

Note: As GST Law and Procedures are still evolving, the various items of the above syllabus will be considered as on 1.9.2018 for the purpose of this examination.

****

Press Release for RCP Meeting

A Regional Contact Point (RCP) meeting of Asia Pacific (A/P) Region of World Customs Organisation (WCO) is being organized by the Central Board of Indirect Taxes and Customs (CBIC) at Jaipur from 14th to 16th November, 2018 as a part of the functions of Vice Chair of A/P Region of WCO. Customs delegations from more than twenty five countries of the A/P region along with the regional bodies of the WCO, Regional Office for Capacity Building (ROCB), Regional Intelligence Liaoning Office (RILO) are also attending the meeting The meeting was inaugurated by the Chairman, CBIC Mr. S. Ramesh. In his remarks, Chairman, CBIC reiterated the following strategic guiding principles while working as the Vice Chair of the A/P region – i. Greater communication and connectivity within the region ii. Harness technology advancements iii. Inclusive approach iv. Consensus on core issues He also talked about the key focus areas where to lay higher thrust which included the implementation of trade facilitation, cross border ecommerce transactions, working for small island economies and review of the Revised Kyoto Convention (RKC). Mr. Ricardo Trevino, Dy Secretary General of WCO was the keynote speaker. In his remarks, Mr. Ricardo discussed about various issues having importance for the region and the WCO e.g., working for the digital customs, making the RKC up to date and as per the emerging needs of the member administrations. The meeting is being chaired by Member (Customs), CBIC Mr. P.K. Das. In addition to the mutual discussions on the Focus Areas highlighted above, the meeting will also deliberate on activities of WCO, Vice Chair office, ROCB, RILO, Regional Training Centres (RTC), security related issues, trade facilitation etc. countries will also share their experiences on WCO Regional customs laboratories set up by them to address the regional needs relating to the testing of various products exchanged during cross border trade.

Advisory to UIN Entities claiming GST Refunds

The GST Act provides for allotting a Unique Identification Number (UIN) to Consulates, Embassies and other UN Organizations to enable such entities to claim refund of GST paid. One of the conditions for claiming this refund is to file invoice level data in their FORM GSTR-11 on the common portal. There are common discrepancies which have been noticed by GST Authorities while processing refund applications. FORM GSTR-11 under Rule 82 of the CGST Rules, 2017 mandates reporting “Place of Supply” for every invoice on which refund is applied for. Many UIN entities while filling invoice data have been reporting their place of supply as the State where they are registered instead of the place of supply as reflected in the invoice. For example, it was observed that Embassies registered in Delhi have been consistently declaring their place of supply as “New Delhi” even on hotel service consumed in the State of Maharashtra for which the place of supply is Maharashtra. It may be noted that under the GST law, place of supply determines the chargeability of CGST / SGST or IGST tax on an invoice. Generally, except few exceptions, if the location of the supplier and the place of supply are in the same State then CGST + SGST is charged on an invoice and if the location of the supplier and the place of supply are in separate States then IGST is charged. Therefore, it is advised that while reporting the “place of supply” and charging of CGST / SGST or IGST on an invoice, the details shall be exactly as per the details mentioned in the invoice issued by the supplier of goods or services. Wrong reporting of invoice level data in FORM GSTR-11 or in the statement of invoice submitted may lead to delay in processing / rejection of refund claims.

National Informatics Centre E-way Bill Project

Proposed improvements in e-way bill generation,

being released on 16.11.2018

 1.     Checking of duplicate generation of e-way bills based on same invoice number

The e-way bill system is enabled not to allow the consignor/supplier to generate the duplicate e-way bills based on his one document. Here, the system checks for duplicate based on the consignor GSTIN, document type and document number. That is, if the consignor has generated one e-way bill on the particular invoice, then he will not be allowed to generate one more e-way bill on the same invoice number. Even the transporter or consignee is not allowed to generate the e-way bill on the same invoice number of that consignor, if already one has been generated by the consignor.

Similarly, if the transporter or consignee has generated one e-way bill on the consignor’s invoice, then any other party (consignor, transporter or consignee) tries to generate the e-way bill, the system will alert that there is already one e-way bill for that invoice, and further it allows him to continue, if he wants.

2.     CKD/SKD/Lots for movement of Export/Import consignment

CKD/SKD/Lots supply type can be used for movement of the big consignment in batches. When One ‘Tax Invoice’ or ‘Bill of Entry’ is there, but the goods are moved in batches from supplier to recipient with the

‘Delivery Challan’, then this option can be used. Here, the batch consignment will have ‘Delivery Challan’ along with copy of the ‘Tax Invoice’ or ‘Bill of Entry’ in movement. The last batch will have the ‘Delivery Challan’ along with original ‘Tax Invoice’ or ‘Bill of Entry’.

Some exports or imports will be in big consignment and may not be moved in one go from the supplier or to the recipient. Hence, CKD/SKD/Lots supply can be used for this.

For CKD/SKD/Lots of Export consignment, the ‘Bill To’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and shipping address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is moving out from the country.

For CKD/SKD/Lots of Import consignment, the ‘Bill From’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and dispatching address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is entered the country.

3.     Shipping address in case of export supply type

For Export supply type, the ‘Bill To’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and shipping address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is moving out from the country.

4.     Dispatching address in case of import supply type

For Import supply, the ‘Bill From’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and dispatching address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is entered the country.

5.     ‘Bill To – Ship To’ transactions

There are four types of ‘Bill To – Ship To’ transactions. These types depend upon the number of parties involved in the billing and movement of the goods. The following paras explain the same.

o Regular: This is a regular or normal transaction, where Billing and goods movement are happening between two parties - consignor and consignee. That is, the Bill and goods movement from consignor to consignee takes place directly.

o Bill To – Ship To: In this type of transaction, three parties are involved. Billing takes places between consignor and consignee, but the goods move from consignor to the third party as per the request of the consignee.

o Bill From – Dispatch From: In this type of transaction also, three parties are involved. Billing takes places between consignor and consignee, but the goods are moved by the consignor from the third party to the consignee.

o Combination of both: This is the combination of above two transactions and involves four parties. Billing takes places between consignor and consignee, but the goods are moved by the consignor from the third party to the fourth party, as per the consignee’s request.

6.     Changes in Bulk Generation Tool

New columns have been added in the Bulk Generation Tool. The same will be released on 16^th November 2018.

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Guidelines for Deductions and Deposits of TDS by the DDO under GST

Section 51 of the CGST Act 2017 provides for deduction of tax by the Government Agencies (Deductor) or any other person to be notified in this regard, 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 by deductor within ten days after the end of the month in which such deduction is made alongwith a return in FORM GSTR-7 giving the details of deductions and deductees. Further, the deductor has to issue a certificate to the deductee mentioning therein the contract value, rate of deduction, amount deducted etc.

2.                 As per the Act, every deductor shall deduct the tax amount from the payment made to the supplier of goods or services or both and deposit the tax amount so deducted with the Government account through NEFT to RBI or a cheque to be deposited in one of the authorized banks, using challan on the common portal. In addition, the deductors are entrusted the responsibility of filing return in FORM GSTR-7 on the common portal for every month in which

deduction has been made based on which the benefit of deduction shall be made available to the deductee. All the DDOs in the Government, who are performing the role as deductor have to register with the common portal and get the GST Identification Number (GSTIN).

3.                 The subject section which provides for tax deduction at source was not notified to come into force with effect from 1^st July, 2017, the date from which GST was introduced. Government has recently notified that these provisions shall come into force with effect from 1^st October, 2018, vide Notification No. 50/2018 – Central Tax dated 13th September, 2018.

4.                 For payment process of Tax Deduction at Source under GST two options can be followed, which are as under:

Option I: Generation of challan for every payment made during the month

Option II: Bunching of TDS deducted from the bills on weekly, monthly or any periodic manner

5.                 In order to give effect to the above options from 01.10.2018, a process flow of deduction and deposit of TDS by the DDOs has been finalised in consultation with CGA for guidance and implementation by Central and State Government Authorities. The process flow for Option I and Option II are described as under:

Option I - Individual Bill-wise Deduction and its Deposit by the DDO

6.                 In this option, the DDO will have to deduct as well as deposit the GST TDS for each bill individually by generating a CPIN (Challan) and mentioning it in the Bill itself.

7.                 Following process shall be followed by the DDO in this regard:

(i)                The DDO shall prepare the Bill based on the Expenditure Sanction. The Expenditure Sanction shall contain the (a) Total amount, (b) net amount payable to the Contractor/Supplier/Vendor and (c) the 2% TDS amount of GST.

(ii)              The DDO shall login into the GSTN Portal (using his GSTIN) and generate the CPIN (Challan). In the CPIN he shall have to fill in the desired amount of payment against one/many Major Head(s)

(CGST/SGST/UTGST/IGST) and  the  relevant   component  (e.g.

Tax) under each of the Major Head.

(iii)            While generating the CPIN, the DDO will have to select mode of payment as either (a) NEFT/RTGS or (b) OTC. In the OTC mode, the DDO will have to select the Bank where the payment will be deposited through OTC mode.

(iv)            The DDO shall prepare the bill on PFMS (in case of Central Civil Ministries of GoI), similar payment portals of other Ministries/Departments of GoI or of State Governments for submission to the respective payment authorities.

(v)              In the Bill,

(a)              the net amount payable to the Contractor; and

(b)             2% as TDS

will be specified

(vi)            In case of NEFT/RTGS mode, the DDO will have to mention the

CPIN Number (as beneficiary’s account number), RBI (as beneficiary) and the IFSC Code of RBI with the request to payment authority to make payment in favour of RBI with these credentials.

(vii)          In case of the OTC mode, the DDO will have to request the payment authority to issue ‘A’ Category Government Cheque in favour of one of the 25 authorized Banks. The Cheque may then be deposited along with the CPIN with any of branch of the authorized Bank so selected by the DDO.

(viii)        Upon successful payment, a CIN will be generated by the RBI/Authorized Bank and will be shared electronically with the GSTN Portal. This will get credited in the electronic Cash Ledger of the concerned DDO in the GSTN Portal. This can be viewed and the details of CIN can be noted by the DDO anytime on GSTN portal using his Login credentials.

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

3

also make use of the offline utility available on the GSTN Portal for this purpose.

(x)              The DDO shall generate TDS Certificate through the GST Portal in FORM GSTR-7A after filing of Monthly Return.

Option II - Bunching of deductions and its deposit by the DDO

8.                 Option-I may not be suitable for DDOs who make large number of payments in a month as it would require them to make large number of challans during the month. Such DDOs may exercise this option wherein the DDO will have to deduct the TDS from each bill, for keeping it under the Suspense Head. However, deposit of this bunched amount from the Suspense Head can be made on a weekly, monthly or any other periodic basis.

9.                 Following process shall be followed by the DDO in this regard:

(i)                The DDO shall prepare the Bill based on the Expenditure Sanction. The Expenditure Sanction shall contain the (a) Total amount, (b) net amount payable to the Contractor/Supplier/Vendor and (c) the 2% TDS amount of GST.

(ii)              The DDO shall prepare the bill on PFMS (in case of Central Civil Ministries of GoI), similar payment portals of other Ministries/Departments of GoI or of State Governments for submission to the respective payment authorities.

(iii)            In the Bill, it will be specified

(a)              the net amount payable to the Contractor; and

(b)             2% as TDS

(iv)            The TDS amount shall be mentioned in the Bill for booking in the Suspense Head (8658 - Suspense; 00.101 - PAO Suspense; xx –

GST TDS)

(v)              The DDO will require to maintain the Record of the TDS so being booked under the Suspense Head so that at the time of preparing the CPIN for making payment on weekly/monthly or any other periodic basis, the total amount could be easily worked out.

(vi)            At any periodic interval, when DDO needs to deposit the TDS amount, he will prepare the CPIN on the GSTN Portal for the amount (already booked under the Suspense Head).

(vii)          While generating the CPIN, the DDO will have to select mode of payment as either (a) NEFT/RTGS or (b) OTC. In the OTC mode, the DDO will have to select the Bank where the payment will be deposited through OTC mode.

(viii)        The DDO shall prepare the bill for the bunched TDS amount for payment through the concerned payment authority. In the Bill, the DDO will give reference of all the earlier paid bills from which 2% TDS was deducted and kept in the suspense head. The DDO may also attach a certified copy of the record maintained by him in this regard.

(ix)            The payment authority will pass the bill by clearing the Suspense Head operated against that particular DDO after exercising necessary checks.

(x)              In case of NEFT/RTGS mode, the DDO will have to mention the

CPIN Number (as beneficiary’s account number), RBI (as beneficiary) and the IFSC Code of RBI with the request to payment authority to make payment in favour of RBI with these credentials.

(xi)            In case of the OTC mode, the DDO will have to request the payment authority to issue ‘A’ Category Government Cheque in favour of one of the 25 authorized Banks. The Cheque may then be deposited along with the CPIN with any of branch of the authorized Bank so selected by the DDO.

(xii)          Upon successful payment, a CIN will be generated by the RBI/Authorized Bank and will be shared electronically with the GSTN Portal. This will get credited in the electronic Cash Ledger of the concerned DDO in the GSTN Portal. This can be viewed and the details of CIN can be noted by the DDO anytime on GSTN portal using his Login credentials.

(xiii)        The DDO should maintain a Register as per proforma given in Annexure ‘A’ to keep record of all TDS deductions made by him during the month. This Record will be helpful at the time of filing Monthly Return (FORM GSTR-7) by the DDO. The DDO may also make use of the offline utility available on the GSTN Portal for this purpose.

(xiv)       The DDO shall file the Return in FORM GSTR-7 by 10^th of the following month

(xv)         The DDO shall generate TDS Certificate through the GSTN Portal in FORM GSTR-7A

10.            Departments in Central Government should instruct all its DDOs under them to follow the above procedure for payment of GST TDS amount deducted from payments to be made to suppliers.

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

Annexure A

Record to be maintained by the DDO for filing of GSTR7

Sl. No.	GSTIN of	Trade	Amount	Integrated	Central	State/UT	Total
	the	Name	paid to the	Tax	Tax	Tax
	Deductee		Deductee
			on which
			tax is
			deducted

Source :yogesh tiwaritcs/CBECCircular No. 65/39/2018-DOR