Circular No. 65/39/2018-DOR | Guidelines for Deductions and Deposit of GST TDS | Section 51 CGST Act

Circular No. 65/39/2018-DOR | Guidelines for Deductions and Deposit of GST TDS | Section 51 CGST Act



Namaskar Dosto, Aaj ke is video me hum log CGST ACT, 2017 ke Section 51 jo ki TDS provision ke liye hai issued "Circular No. 65/39/2018-DOR" jo ki "Guidelines for Deductions and Deposits of TDS by the DDO under GST" ko batata hai, jisko hum BARE LAW language ke saath discuss karenge.
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~~~~Actual Notification Given Below~~~~

Questions Related To This Definition:
~Circular No. 65/39/2018-DOR In Hindi?
~What Is Circular No. 65/39/2018 - DOR?
~What Is Section 51 In GST?
~What Is Section 51 In CGST ACT 2017?

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Subject: 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.

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:

Circular No. 65/39/2018-DOR; F.No.S.31011/11/2018-ST-I-DoR; Guidelines for Deductions and Deposits of TDS by the DDO
under GST: PDF: https://goo.gl/8yVhNy

Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018.
Notification No. 50/2018 – Central Tax PDF:

Notification No. 33/2017 – Central Tax PDF:

Guidelines for Deductions and Deposits of TDS by the DDO under GST:- F.No.S.31011/11/2018-ST-I-DoR:- PDF:- https://goo.gl/gT4dNZ

CGST Act, 2017 PDF:- https://goo.gl/LUuzYf

Related GST Video Topics:
Notification No. 50/2018 – Central Tax: https://youtu.be/pPm-orPz2Tc
All About TDS Under GST: https://youtu.be/bExbWSfiiL8

Videos Of Other GST Topics:
REGISTERED PERSON: https://youtu.be/us57ZL3X1Xg
INPUT TAX CREDIT: https://youtu.be/wDYGdu_fRQI
TURNOVER IN STATE or TURNOVER IN UNION TERRITORY: https://youtu.be/42ntuRMtISM
AGGREGATE TURNOVER: https://youtu.be/82NrPxrwgf0
ELECTRONIC CASH LEDGER: https://youtu.be/tKhvQw6oOcs
GST में Input Tax Credit कैसे Utilise करना है?: https://youtu.be/-MOpHfMZg3Q

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