{"id":871,"date":"2018-09-27T10:16:25","date_gmt":"2018-09-27T10:16:25","guid":{"rendered":"http:\/\/fastlegal.in\/blog\/?p=871"},"modified":"2018-10-07T15:50:40","modified_gmt":"2018-10-07T15:50:40","slug":"tds-by-govt-department-psus-under-gst-registration-return-filing-issuance-of-certificate-to-deductee","status":"publish","type":"post","link":"https:\/\/fastlegal.co.in\/blog\/gst\/tds-by-govt-department-psus-under-gst-registration-return-filing-issuance-of-certificate-to-deductee\/","title":{"rendered":"TDS by Govt. Department &#038; PSUs under GST- Registration, Return filing &#038; Issuance of Certificate to deductee"},"content":{"rendered":"\n<p><strong><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Entities that required to get themselves registered as TDS Deductor:<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li> A department or establishment of the Central Government or State Government<\/li><li> Local Authority<\/li><li> Governmental Agencies<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><em>When TDS is to be deducted &amp; Rate of TDS:<\/em><\/strong><\/h2>\n\n\n\n<p style=\"text-align:left\">A department or establishment of the Central Government or State Government, Local Authority &amp; Governmental Agencies are required to deduct TDS at the <em>rate of one percent<\/em> (1%) for CGST and one percent (1%) for SGST from the payment made or credited to the supplier of Goods &amp; Services or both, where total value of such supply under a contract, exceeds two lakh and fifty thousand rupees.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><em>Value of the Supply for the purpose of deduction of TDS:<\/em><\/strong><\/h2>\n\n\n\n<p>The value of supply shall be taken as the amount excluding the central tax, State tax, Union territory tax, integrated tax and cess indicated in the invoice.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><em>Payment of Amount Deducted as Tax &amp; Filling of Return:<\/em><\/strong><\/h2>\n\n\n\n<table class=\"wp-block-table has-fixed-layout\"><tbody><tr><td style=\"width: 30px;\">1.<\/td><td style=\"width: 206px;\"><strong>Due Date for Payment of Tax Deducted &amp; Filling of Return<\/strong>:<\/td><td style=\"width: 343px;\"><em>10<sup>th<\/sup> day of Succeeding Month.\u00a0<\/em><\/td><\/tr><tr><td style=\"width: 30px;\">2.<\/td><td style=\"width: 206px;\"><strong>Form in which Certificate is to be issued<\/strong><\/td><td style=\"width: 343px;\"><em>Form GSTR-7A<\/em><\/td><\/tr><tr><td style=\"width: 30px;\">3.<\/td><td style=\"width: 206px;\"><strong>Time Limit for issuing the Certificate<\/strong><\/td><td style=\"width: 343px;\"><em>Certificate is required to be issued within 5 days of crediting the amount so deducted to the Government<\/em><\/td><\/tr><\/tbody><\/table>\n\n\n\n<h2 class=\"wp-block-heading\"><em><strong>Issuance of Certificate by the TDS Deductor:<\/strong><\/em><\/h2>\n\n\n\n<p>The deductor shall furnish to the deductee a certificate mentioning therein the contract value, rate of deduction, amount deducted, amount paid to the Government in Form GSTR-7A within 5 days of crediting the amount so deducted to the Government.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><em>Check List for Registration of Govt. Department, Local Authorities &amp; PSUs as TDS deductor under GST:<\/em><\/strong><\/h2>\n\n\n\n<p style=\"font-size:21px\" class=\"has-vivid-red-color\"><strong><em>Documents:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li> Copy of TAN Allotment Letter or Copy of PAN Card of Govt. Department, Local Authority &amp; PSUs.<\/li><li> Copy of DDO\u2019s PAN Card.<\/li><li> Copy of DDO\u2019s Aadhar Card\/Voter ID\/DL\/Passport etc.<\/li><\/ul>\n\n\n\n<p style=\"font-size:21px\" class=\"has-vivid-red-color\"><strong><em>Information:<\/em><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li> DDO\u2019s Mobile Number (Will be verified through OTP)<\/li><li> DDO\u2019s Email Address (Will be verified through OTP)<\/li><li> Landline No. of Govt. Department, Local Authority &amp; PSUs.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><em><strong>FAQ\u2019s on Registration of Govt. Department, Local Authorities &amp; PSUs as TDS deductor under GST<\/strong><\/em><\/h2>\n\n\n\n<h6 class=\"wp-block-heading\">Is\u00a0 Govt. department, Local Authorities &amp; PSUs supplying goods or services and already registered as a taxpayer under GST, need separate registration as tax Deductor?<\/h6>\n\n\n\n<p>Yes, a Govt. department, Local Authorities &amp; PSUs requires separate registration as TDS deductor<\/p>\n\n\n\n<h6 class=\"wp-block-heading\">Is Govt. department, Local Authorities &amp; PSUs only registered as a TDS deductor requires to charge any GST on its supplies?<\/h6>\n\n\n\n<p>No, the department is only liable to deduct TDS and deposit it with the Govt.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\">Where<strong> a department is registered as both as Tax-payer and as Tax deductor is he need to file separate returns for both the registrations ?<\/strong><\/h6>\n\n\n\n<p><strong><\/strong><\/p>\n\n\n\n<p>Yes, separate returns for both the registrations are required to be filed.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\">When<strong> any department does not hold any PAN than how can it apply for registration as TDS deductor?<\/strong><\/h6>\n\n\n\n<p>The department may apply with TAN number also.<\/p>\n<div class=\"brz-root__container\"><\/div>","protected":false},"excerpt":{"rendered":"<p>Entities that required to get themselves registered as TDS Deductor: A department or establishment of the Central Government or State Government Local Authority Governmental Agencies When TDS is to be deducted &amp; Rate of TDS: A department or establishment of&hellip; <a href=\"https:\/\/fastlegal.co.in\/blog\/gst\/tds-by-govt-department-psus-under-gst-registration-return-filing-issuance-of-certificate-to-deductee\/\" class=\"more-link\">Continue Reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"brizy-blank-template.php","format":"standard","meta":{"footnotes":""},"categories":[1229],"tags":[2441,2443,2442,2445,2438,2444,2440,2437,2439,2446],"class_list":["post-871","post","type-post","status-publish","format-standard","hentry","category-gst","tag-certificate-of-tds-deduction-by-govt-department-under-gst","tag-form-gstr-7","tag-form-gstr-7a","tag-is-govt-department-requires-separate-registration-as-tds-deductor-under-gst","tag-liability-of-govt-departments-for-tds-under-gst","tag-procedure-for-registration-of-govt-department-as-tax-deductor-under-gst","tag-registration-of-govt-department-for-tds-under-gst","tag-tds-for-govt-department-under-gst","tag-tds-under-gst","tag-tds-under-gst-for-govt-department"],"_links":{"self":[{"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/posts\/871","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/comments?post=871"}],"version-history":[{"count":10,"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/posts\/871\/revisions"}],"predecessor-version":[{"id":936,"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/posts\/871\/revisions\/936"}],"wp:attachment":[{"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/media?parent=871"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/categories?post=871"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/tags?post=871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}