PRADESH
/ERNMENT OF ANDHRA
cov mor ener
Tax Act, 2017 (Act No.16 of 2017) -
+ TDS by the ODO under GST = Orders =
rradesh Goods and Servi
The And jeauctions and deposk
sued
11) DEPARTMENT
REVENUE (COMMERCIAL TAXES"
bated: 24-09-2018
Read the following:
> ‘No. 65/39/2018-DORF.No.S.3101 1/11/2018-ST-I-DoRyf
of Revenue, Circular
partment
16.oT-1-DOR,New Delhi, Dated the
14th September, 2018.
3) Letter from the CCST in Ref.No.GST/44/2018, dated 19.09.2018.
ORDER:
Pods Sr sccvicFS OF BON, WHETE thE TOtaT value ol
exceeds two lakh Shd TRY WOUsateTUPeEE TNE a
this section shall"be part-t6 the GOVEPHTTTEM: by Ot
{Ye ene oF THETONEI TIT WRTCH-eUCh ded uttron
FORM GSTR:7-GIVINg “TNE detalls of dEductions'
deductor has to issue a certificate to the dedi
contract value, rate of deduction, amount deducted
2. As per the Act, every deductor shall dedu
payment made to the supplier of goods or servic
amount so deducted with the Government acct
cheque to be deposited in one of the authorize
common portal. In addition, the deductors are
filing return in FORM GSTR-7 on the common
deduction has been made based on which the
available to the deductee. The DDOs, who hai
required to register with the common portal
from the bills where the supplies are
to deduct tax from Panchayats, whi
functions under Article 243G of the
neither supply of goods nor supply
notification no 14/2017-Central Tax
No.261, Revenue (CT-II) Dept.,
3, The subject section which
to come into force with eff
introduced. Government of
into force with effect
Central Tax dated 13t
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