Guidelines for Deductions and Deposits of TDS by the Drawing And Disbursing Officer (DDO) under J&KG GST Act 2017

The Jammu and Kashmir Finance Department has issued Guidelines for Deductions and Deposits of TDS by the Drawing And Disbursing Officer (DDO) under Goods and Services Tax Law. In order to comply with the provisions of the Jammu and Kashmir GST Act, 2017 for the purpose of TDS, the following steps are required to be taken by the DDOs:

1. Registration as Tax Deductors in the GST common portal.
2. Deduction of TDS amount as per the provisions from the bills to be paid to the suppliers/deductees.
3. Deposit the TDS amount in to appropriate Government account(s).
4. File tax Returns for TDS within the prescribed time limit.