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GST

Goods and Services Tax (GST) is an indirect tax applicable throughout India which replaced multiple cascading taxes levied by the central and state governments.


Enhancement of GST rate against Tax Invoice or any Receipt Voucher

Finance

If any enhancement of the value of the contract is required due to change of GST rate from 12% to 18% with effect from 18.07.2022, the respective authority may ask for a self-declaration from the concerned contractor.

Change in Contract Amount due to Enhancement of GST

Finance

In all cases where work order is given inclusive of all taxes and there is no indication of rate of GST in tender document, there will be no scope of change of tendered value by enhancing the GST rate to 18% from 12%.

Verifying the Status of GSTIN before Making Payment

Finance

To check the validity of the registration certificate of the supplier on the common portal www.gst.gov.in while awarding any contract and also before making payment to the supplier.

Amendment of Rule 47 of WBFR regarding Office Vehicle

Finance

Procurement of rental services for office vehicles can be made from an unregistered service provider on production of a self-declaration to the effect that the aggregate turnover of the supplier does not exceed twenty lakh rupees.

Deduction and Deposit of TDS on GST by the DDO

Finance

For payment process of Tax Deduction at Source under GST, DDO may deduct as well as deposit the GST TDS for each bill/Invoice individually by generating a CPIN and mentioning it in the Bill itself.

Compulsory Registration under GST as Tax Deductor

Finance

DDOs after obtaining the GSTIN as Deductor from GSTN shall enter the GSTIN in the Master Maintenance link of e-Billing of IFMS. The whole process should necessarily be completed before 30.09.2018 positively.

Manual Refund Procedure of SGST

Finance

Till the process of automated refund of SGST is introduced the manual procedure for refund of SGST shall be followed.
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