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Registration for Government Deductors in GST

 Registration for Government Deductors in GST

GST
Before we proceed to be aware of the process of being registered for GST, let us have a look upon the course components of the workshop, "Tender Process, e-Tendering and Goods and Services Tax (GST) for Deductors".

Tender Process, e-Tendering and GST for Deductors:

About the Workshop

This workshop is primarily to build and enhance the capacities of officers in preparing Tender Document, using e-Tendering and ensuring Compliance of Goods and Services Tax (GST) Act in Procurement Procedures. It is very suitable for the Financial and Administrative Officers, Drawing and Disbursing Officers (DDOs), Accounts Officers, Section Officers, and Officer/officials in-charge of Financial Operations.

Expected Learning Outcomes

By the end of this course, participants will be able to:

     Describe and apply the rules of Purchase in Tendering and e-Tendering processes.

     Describe and use e-Tendering for purchases as per guidelines of Government.

     Describe and ensure the Compliance of GST Act in Procurement.

Topics to be covered:

  1.         Tendering and GST: An Overview

  2.         Duties of Finance Officers and Drawing and Disbursing Officers (DDOs)

  3.         Procurement Using Tendering Process

  4.         Assignments on Tendering and GST for Government Officers

  5.         e-Tendering: Preparing Tenders and Terms

  6.         e-Tendering: Uploading and Opening of Tender

  7.         Monitoring and Evaluating Performance of Contractors

  8.         Goods and Services Tax (GST): An Introduction

  9.         Assignments on e-Tendering and GST

  10.         GST in Procurement of Goods and Services

  11.         Practical Illustrations for Computing TDS on GST

  12.         Right to Information (RTI) Act for Deductors

  13.         Discussion on Assignments and FAQs on Tendering and GST

  14.         Assessment, Feedback, Evaluation and Certificate Distribution

Kindly raise the queries if any.

I received a call to provide guidelines on registration of Government organizations for Goods and Services Tax Act today. I usually be invited to deliver sessions on this issue. In order to make a crispy and easy to understand process, an idea came in mind to let it note down in the shape of an article. I hope you will be benefited from this write-up.

GSTIN for Deductors in Government:

For all Government Departments and organization, it is not necessary to get register for Goods and Services Tax Identification Number (GSTIN). The seller’s GST registration is mandatory for persons with annual turnover of above Rs. 40 Lacs and the Deductor’s GST registration is mandatory if an organization is making payment in contract worth above Rs. 2.5 Lacs.

GST Registration:

Like PAN and TAN, the GST registration is also very easy. It comprises 15 digits number issued by the tax authorities to monitor the compliance of Goods and Services Tax Act. For GST registration, a lot of documents should be ready in hand firstly:

(a) Checklist of required documents:

For Sellers’ registration:

PAN Card, Aadhaar Card / Partnership Deed / Certificate of Incorporation of Company, Photograph of Owner/s, Banking Details, and Address Proofs. For banking details, a copy of cancelled cheque is required and for address proof, any document like property tax receipt / Municipal Tax Copy / Electricity Bill / Rent Agreement.

For Deductors’ Registration:

PAN Card, Aadhaar Card, Photograph of Drawing and Disbursing Officer / Head of Office, Banking Details, and Address Proof. For banking details, a copy of cancelled cheque is required and for address proof, any document like property tax receipt / Municipal Tax Copy / Electricity Bill / Rent Agreement.

Why to register for Goods and Services Tax (GST) in Government Organizations:

The Government Organizations including local authorities are liable to pay tax on supply of non-exempt services as per directions provided in Section 7 (2b) of GST Act. For example, on the supplies or contact worth more than Rs. 2.5 Lacs, it is required to deduct TDS on GST as per the provisions of reverse charge mechanism.

Constitutional Provisions for enforcing GST:

Article 154 of Indian Constitution states that the Governor of each State will exercise the Taxation in the State. The Section 3 of GST Act, the Governor will exercise the Act through the officers subordinate to him in accordance with the Constitution. The Finance Department of Haryana and other State Government took the responsibility of compliance of all provisions of GST Act in the State Government Departments in the name of Governor.

TDS on GST:

As per section 51 of the GST Act, 2017, the TDS on GST is deducted at the rate of one per cent on account of CGST and one percent on account of SGST from the payment made or credited to the supplier where the total value of the supply under a contract exceeds two lakh and fifty thousand rupees (excluding tax payable under the GST Acts). Further, the deductor shall remit the deducted amount to the Government and is also required to furnish a certificate to the deductee by mentioning the details of the amount deducted and payment of such deducted amount.

Process of Registration for GST for Deductors:

      (a) Go to https://gst.gov.in
(b) Use “New Registration” Command in Services è Registration.
(c) Select ‘Tax Deductor’ in the box “I am a”.
(d) Give your TAN number, no need to give PAN number of DDO.
(e) Enter the State, District, and Name of Deductor (DDO), email and mobile number to confirm, verify by the OTP received.
(f) TRN: 
(g) Now again go to Services èRegistration and Use ‘TRN’ to proceed.
(h) Give Business Details

After submitted OTPs, a Temporary Reference Number (TRN) will be provided and it is mandatory to submit the required documents in Part-B within 15 days of issue of the TRN.

 aAs desired by the portal i.e. Details of DDOs, Type of Government, PAN number, Aadhar Number (not mandatory), Residential Address of DDO, Photograph of DDO etc. Thereafter it will also ask to provide the office address details with uploading of address proof. Finally, it will ask to verify either through DSC or EVC.

·         (i) After giving all details, the application will be processed and 15 digit GSTIN will be generated.


Copyright © 2020 Dr. Lalit Kumar. All rights reserved.

4 comments:

  1. It's really very informative, Sir, please keep updating such knowledgeable and valuable informations.
    Thanks and regards

    ReplyDelete
  2. Thanks for the appreciations. Dr. Lalit Kumar Setia usually contributes on this portal. Thanks

    ReplyDelete

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