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.
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.
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).
Till the process of automated refund of SGST is introduced the manual procedure for refund of SGST shall be followed.
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.
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.
Exclusive contract for supply of goods where the vendor on purchase of those goods was eligible for any conditional exemption from duty of Central Excise.