Deduction of Tax at Source (TDS) by Drawing and Disbursing Officers (DDOs) under GST regime

No. 1(8)/2017/TA/993

Ministry of Finance

Department of Expenditure

Controller General of Accounts

New Delhi

Dated 20-09-2017

Office Memorandum

Ministry of Finance, Department of Revenue vide Notification No. 33/2017 -Central Tax, notified vide GSR No. 1163 (E) dated 15th September, 2017 has stated that from 18th September, 2017 the provisions of sub-section ( 1) of Section 51 of the Central Goods and Service Tax Act, 2017 (12 of 2017) shall come into force with respect to inter-alia, a Department or establishment of Central Government and that the said person shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both.

All the Controlling Authorities are requested to ensure adherence to the contents of the above said Notification issued in exercise of powers conferred by the above said Act and issue necessary instructions to all it concerned under their jurisdiction.

This issues with the approval of the Competent Authority

Sd/-

(Shailendra Kumar)

Dy. Controller General of Accounts

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF EXCISE AND CUSTOMS)

New Delhi, the 15th September, 2017

No. 33/2017-Central Tax

G.S.R. 1163(E).-In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section ( 1) of section 51 of the said Act, namely:-

(a) an authority or a board or any other body,-

(i) set up by an Act of Parliament or a State Legislature; or 

(ii) established by any Government,

A with fifty-one per cent or more participation by way of equity or control, to carry out any function; 

(b) society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860);

(c) public sector undertakings:

Provided that the said persons shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the Council, by the Central Government.

[R No. 349/58/2017-GST(Pt.)]

Dr. SREEPARVATHY S.L., Under Secy.

Source: Click here to view/download PDF