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.
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.
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.
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.
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.
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.