GST CIR NO.67/41/2018 DATE 28/09/2018
- Document type
- Circular
- Dated
- Category
- CGST
Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 -reg
Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 -reg
Circular No. 65/39/2018-DORdated 14/09/2018, vide which Guidelines for Deductions and Deposits of TDS by the DDO under GST had been issued by the Department of Revenue.
2. On the recommendation of the Controller General of Accounts, the Department of Revenue,hereby issues the following modifications to the said Circular:-
Para 9 (iv) should read as: To enable the DDOs to account for the TDS bunched together (in terms of Option II), following sub-head related to the GST-TDS below the Head 8658.00.101-PAO Suspense has been opened.
| S. No. | Major Head | Sub Head Description | Major Head Serial Code (8-digit reduced accounting code) | SCCD Code |
| 1. | 8658-00-101 | 08-GST TDS | 86580344 | 367 |
3. Difficulty, if any, in implementation of this circular may please be brought to the notice of Department of Revenue.
(Ritvik Pandey)
Joint Secretary to the Government of India
F.No.S.31011/11/2018-ST-I-DoR