State Government of Odisha issues the Guidelines for Deductions and TDS by the DDO under GST

Sep 26, 2018 | by Avantis RegTech Legal Research Team

The Government of Odisha on September 25, 2018 has issued the guidelines for deductions and deposits of Tax Deducted at Source (TDS) by the Drawing and Disbursing Office (DDO) under Goods and Services Tax.

The Government of Odisha has notified that the provisions of Section 51 of  the Odisha GST Act, 2017 which provides provisions for tax deduction at source shall come into force with effect from October 1, 2018; vide Finance Department  Notification No. 29890-FIN-CTI-TAX-0043/2017  dated September 18, 2018.

The Government of Odisha has issued certain steps which are required to be taken in order to comply with the provisions of the Odisha GST Act, 2017 for TDS, they are:

·         Registration as Tax Deductors in the GST common portal.

·         Deduction of TDS amount as per the provisions from the bills to be paid to the suppliers/deductees.

·         Deposit the TDS amount in to appropriate Government account(s).

·         File Tax Returns for TDS within the prescribed time limit.

The State Government also stated that as per Section 51 of the Odisha GST Act, 2017 the following entities are required to deduct TDS and thus required to get them registered as Tax Deductors under Section 24(vi) of the Odisha GST Act, 2017 they are:

·         Central and State Government Departments/ Establishments;

·         Local Authorities;

·         Government Agencies;

·         An Authority/ Board/ Any other Body set up by an Act of Parliament/ State Legislature or established by any Government with fifty-one percent or more participation by way of equity or control to carry out any function;

·         Society established by Central Government or State Government or Local Authority under Societies Registration Act, 1860(21 of 1860);

·         Public Sector Undertakings (Central and state).

[Memo No. FIN-CTI-TAX-0045-2017]



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