Goods and Services Tax (GST) is an indirect tax applicable throughout India which replaced multiple cascading taxes levied by the central and state governments.
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%.
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.
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.
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of West Bengal and the matters connected therewith or incidental thereto.
Guidelines for Pre-GST contracts for supply of goods; Pre-GST contracts for supply services; Pre-GST works contracts; Post-GST contracts for supply of goods or services or both.
Every registered person shall display his GST Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business.
Rate of tax on goods like Marble, Granite, Plywood, Ceramic flooring blocks, Glass, Electrical panel boards etc. have been reduced from 28% to 18% w.e.f. 15.11.2017.
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.
Bidders shall submit copy of a) Valid PAN issued by the IT Deptt., Govt. of India b) Valid 15-digit Goods and Services Taxpayer Identification Number (GSTIN).