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.
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.
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.
The assistance will be equal to the amount of State rebate @ 7% for cinema tickets with basic price upto Rs. 100/- and @ 12% for tickets with basic price above Rs. 100/-, where such basic price of ticket is excluding the GST elements.
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.