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.
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.
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.
Till the process of automated refund of SGST is introduced the manual procedure for refund of SGST shall be followed.
All the DDOs of West Bengal are hereby directed to get themselves registered and obtain a GSTIN as a tax deductor in the portal www.gst.gov.in by using their PAN/TAN.
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.
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.