CGDA Circular : Deductions and Deposits of TDS by the DDOs under Section 51 of GST Act 2017

CGDA Circular : Deductions and Deposits of TDS by the DDOs under Section 51 of GST Act 2017
कार्यालय, रक्षा लेखा महानियंत्रक,
उलान बटार मार्ग, पालम दिल्ली छवनी 110010
दूरभाष: 011-25665548, 25665583/84, 25665736/37, फ़ैक्स : 011-25674786
ईमेल :
No. A/GST/1110/Gen/2018-19/Vol. I 
(Through CGDA Website)
Sub:- Deductions and Deposits of TDS by the DDOs under Section 51 of GST Act 2017.

Ref.:- HQrs office Circular of even No. dated 25.9.2018 and letter No. A GST/11101/Gen 2018-19 vol.I dated 25.10.2018.

This HQrs office communications cited under reference may please be
referred to.
2. It may be mentioned that the Central Government has notified the lst day
of October, 2018, as the date on which the provisions of Section 51 of the said Act shall
come into force.
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3. Accordingly, it was advised that all the DDOs who are performing the
role as deductor have to register with the common portal and get the GST Identification Number
(GSTIN). Further, copy of GoI, Min. of Finance (Department of Revenue), Central Board of Indirect
Taxes and Customs Notification No. 50/2018- Central Tax dated 13th September, 2018 on the
above subject and CBEC Circular No.65/39/2018-DOR (F.No.S.31011/11/2018-ST-I-DoR dated 14th
September, 2018) were also enclosed for information and necessary guidance.
4. It was further advised to visit website and examine the
available detailed SOPs and Learning Material for TDS Deductors Part-I (Registration &
Payment) and Part-II (Return Filing) uploaded on 3/10/2018 for further necessary guidance.
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5. In light of the above, it is requested to confirm that all the DDOs
including Main Office and Sub-Offices under your jurisdiction have been registered with the GSTN
portal and got the GST Identification Number (GSTIN) and accordingly deducting TDS, as all
PCDA/PCA(Fys)/CDA are responsible for carrying out TDS deductions. The deduction on account of
TDS are also required to be deposited on monthly basis and filing of return a Form GSTR-7. The
compliance of the said activities as required under GST Act may please be confirmed by return Fax.
Jt. CGDA (A&B) has seen.
(Dr. Bhuvnesh Kumar Verma)
Copy to
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1. AN-IV Section (Local)- For similar action as above.
2. IT&S Section (Loca1)-For uploading on CGDA website.
(Dr. Bhuvnes Kumar Verma)


Source: CGDA (Click to view/download signed pdf)