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Tax Deducted at Source (TDS) in Goods & ServicesTax (GST)
August, 12th 2017
     FA Q s
(Frequently Asked Questions)

                                                                                                Rajeev Agarwal
                                                                                                             SVP
                                                                                 (Outreach & Capability Building)
                                                                           Goods and Services Tax Network (GSTN)




        Tax Deducted at Source (TDS) in Goods & ServicesTax (GST)


Q1: Is online shopping affected in any way, for the same product bought by different customers in
different States?

A1: It will depend upon the price quoted by the supplier and tax rate prevailing in the respective
States.


Q2: How can the Taxpayer amend his Return in case of any error produced?

Ans2: As per Section 39(9) of CGST Act, any omission, or incorrect particulars discovered after
furnishing of Return other than as a result of scrutiny, audit, inspection or enforcement activity, can
be rectified by the Tax Payer in the subject Return for the said period, subject to payment of interest
under this Act. However no such rectification of any omission or incorrect particulars shall be allowed
after the due date for furnishing of Return for the month of September or second quarter following
the end of the financial year, or the actual date of furnishing the relevant annual return, whichever is
earlier.



Q3: Date is 10 days for both deposit of GST and return submission, please clarify?

Ans3: As per Section 39(3) of CGST Act, in case of Tax Deductor, the Return is to be filed within 10 days
of the following month in which such deductions are made. As per Section 51(2) the amount
deducted as Tax shall be paid to the Government by the Deductor within ten days after the end of the
month in which such deduction is made. Therefore the said period provides a window of 10 days for
making payment and submission of Return and no clashing of dates unless both the activities are
performed on the same date.
Q4: Up to how much amount/turnover there would be no GST Tax?




Ans4: As per the present provisions of Section 22 of CGST Act, all the suppliers (situated in other than
special category states as mentioned in Article 279 A(4)(g) of the Indian Constitution) having
aggregate turnover in a financial year exceeding 20 lakhs are required to register in GST. For the
taxable persons of Special category States, the aggregate turnover limit is Rs. 10 lakh. Assam,
Nagaland, Jammu & Kashmir, Arunachal Pradesh, Himachal Pradesh, Manipur, Meghalaya, Mizoram,
Sikkim, Tripura and Uttarakhand are special category states. Moreover, certain categories of persons
as indicated in Section 24 of CGST Act like persons making any inter-state supply, persons required to
pay tax under reverse charge, e-Commerce Operator, Input Service Distributors etc will have to be
registered under GST regime irrespective of their turnover.



Q5: TAN will be issued to a position or in the name of individual? If it will be issued in the name of
authority, are there any modalities in case of transfer, promotion,retirement etc?

Ans5: TAN will be issued for a person required to deduct tax under law, the person may be an
individual, a firm, a company etc. You may please go through Income Tax provisions for further
details.



Q6: What is the full form of ITC?

Ans6: It is called Input Tax Credit.



Q7: With so many APIs integrated in the portal, what happens when 100,000 concurrent users hit the
portal?Will performance not scale down and in such case thread breaks can happen, which could lead
to erroneous data inputs?

Ans7: Though your query is out of the scope of the topic of the webinar, still it is to inform you that
the proposed GST System portal is being developed keeping in view all such situations.



Q8: I have applied for GST number, but they want DDO bank account number. However, in Punjab no
DDO can have DDO bank account. Please tell how we can get GST number?

Ans8: The bank account number of the organization which is being used for transactions relating to
receipts and payments may be provided.
Q9: What will the Proper Officer do if he is not satisfied with the clarification?

Ans9: The Proper Officer may call for the relevant documents and information, which the concerned
person is under obligation to provide. Relevant Rules are still under consideration.



Q10: Does the entity have to opt for both SGST and CGST?

Ans10: Yes, for transaction within the State, both CGST and SGST will be applicable, for interstate
supply, IGST will be applicable.



Q11: If the deducted amount is not credited to e-Cash ledger, what would be its status?

Ans11: As per Section 51(2) of CGST Act, the amount deducted as tax is to be paid to the Government
by the Deductor within 10 days after the end of the month in which such deduction is made. And
thereafter the Deductor shall claim credit, in prescribed manner in his electronic cash ledger, of the
tax deducted and reflected in the return of the Deductor.



Q12: What is the time limit for filing revised return? What is the provision of Act? What happens
when the Deductee takes credit the amount wrongly entered in their name before filing revised
return?

Ans12: As per Section 39(3) of CGST Act, in case of Tax Deductor, the Return is to be filed within 10
days following the month in which such deductions are made. As per Section 39(9) of CGST Act, any
omission, or incorrect particulars discovered after furnishing of Return other than as a result of
scrutiny, audit, inspection or enforcement activity, can be rectified by the Tax payer in the subject
Return for the said period, subject to payment of interest under this Act. However no such
rectification of any omission or incorrect particulars shall be allowed after the due date for furnishing
of return for the month of September or second quarter following the end of the financial year, or the
actual date of furnishing the relevant annual return, whichever is earlier. And any discrepancy in the
statement /return before the furnishing of return can be modified on the basis of mismatch report
generated by the GST System.



Q13: Show cause notice can be issued in certain cases barring the mis-statement or fraud. In case of
the latter, which step is to be followed, if no SCN is to be served?

Ans13: Section 74 of CGST Act deals with situation related to fraud, mis-statement etc. As per
subsection 5 of Section 74 ,such person before service of notice may pay the amount of tax alongwith
the interest payable under Section 50 and penalty equivalent to 15% of such tax and inform the
Proper Officer in writing and on receipt of such information, no notice shall be served nor any penalty
will be imposed. As per subsection 8 of Section 74, if the notice has been issued, that person may
pay the said tax alongwith interest and a penalty equivalent to 25% of such tax within 30 days of issue
of the notice, then all proceedings in respect of such notice shall be deemed to be concluded.



Q14: How will government departments which provide material from their side to contractors are
treated under GST?

Ans14: As per Section 15 (2) (b) of the CGST Act such costs will be included in the value of supply.



Q15: Non-cheque drawing DDOs of subordinate offices deduct TDS at source for payments and also
receive receipts on behalf of PAO of Ministry, what procedure should they follow for GST registration?

Ans15: Under Section 51 (1) of CGST Act, the government will notify the class of persons, which will be
required to deduct tax at source.





Q16: Does TDS get reflected in invoice provided? What about general and kirana stores in organized
market?

Ans16: TDS will reflect in the certificates to be provided by the Deductor to the Deductee and if the
Deductee is also the registered person, it will reflect in part 2c of his GSTR 2.



Q17: Is separate TAN needed to be applied under GST in spite of having a TAN under Income Tax Act?

Ans17: Same TAN can be used while applying for GST registration.



Q18: Is the rate of interest 18 % per month or per year?

Ans18: It is upto 18% per year, the exact rate of interest payable is yet to be notified.



Q19: Can the existing TAN be used or a new TAN has to be obtained?

Ans19: Same TAN can be used while applying for GST registration.
Q20: Can refund be claimed if Tax is wrongly deducted by Deductor and gets credited in ledger of
Deductee?

Ans20: As per Section 51(8), the refund to the Deductor or the Deductee arising on account of excess
or erroneous deduction shall be dealt with in accordance with the provisions of Section 54, provided
that no refund to the Deductor shall be granted, if the amount deducted has been credited to the
electronic cash ledger of the Deductee.



Q21: Please explain Recovery Section 74?

Ans21: It is requested that PPT on TDS may be referred to or Section 74 of CGST Act may be also be
referred.



Q22: In case of any change in TAN, is a fresh registrationrequired as it is in case of PAN?

Ans22: If TAN number is changed, a fresh registration application will have to be made.



Q23: Is the limit of Rs2.50Lacs for whole calendar year?

Ans23: Section 51 (1), prescribes for deduction of tax from the Deductee, where the total value of
such supply, under a contract exceeds two lakh and fifty thousand rupees.



Q24: Please explain the time limit for issuance of show cause notice712229?

Ans24: In case of show cause notice issued under Section 73 of CGST Act, subsection 10, the
prescribed time limit for issuance of order is three years from the due date for furnishing of annual
return for the financial year to which the tax is not paid or short paid or input tax credit wrongly
availed or utilized relates or within three years from the date of erroneous refund. In case of Notice
issued under Section 74 of the CGST Act( in case of fraud, wilful- misstatement or suppression of facts
to evade tax) the order is to be issued within a period of five years from the due date for furnishing of
annual return for the financial year to which tax demand pertains.



Q25: Are the Presentation and Webinar available, if yes where to get the same?

Ans25: The Webinar Video Recording and Presentation are now available on Digital India Learning
Management System (LMS) and Knowledge Management System (KMS) Portals as per the details
below:-
For the Webinar Video recording:

Log-in/Register on> https://lms.negd.in/>Click on Collaboration tab (@bottom ribbon on the home
page)> Click on Podcast tab> Play the webinar on TDS in GST: Registration in LMS is free for the
government officials with valid government email IDs.

Or

Go to https://kms.negd.in/ (no registration required)> Scroll down to `Search Knowledge' screen >
Type `Webinar' or `Webinar on GST' in search box> Click link to play the video.



For the Webinar Presentation:

Go to https://kms.negd.in/ (no registration required)> Scroll down to `Search Knowledge' screen >
Type `GST' or `Tax Deduction at Source (TDS) Provisions in GST Regime' in search box> Click on the
document for view.

 
 
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