GRAM PANCHAYAT GST REGISTRATION

Finally the Gram Panchayats are coming under the GST network. Gram Panchayat GST registration was  declared mandatory on 14-07-2017 vide finance department memo no 4406-F(Y). But some delay in the administrative setup has delayed the whole process. Now the State Finance Department is expediting the whole process.

Here is the official order from the finance department regarding gram panchayat GST registration.

Government of West Bengal

Finance Department

Audit Branch

No. 5721-F(Y)                                                                                 Dated 5th September, 2018

MEMORANDUM

Sub:  Compulsory Registration under GST as Tax Deductor

In order to implement the provisions of TDS under GST, the Finance Department vide its Memo No. 4406-F(Y) dated 14.07.2017 has issued instructions to the DDOs, Local Bodies, Statutory Bodies, Autonomous Institutions, Parastatals, etc.  [hereinafter  referred to   as   ‘Establishment’]   under  the   administrative   control  of  the    State  Government  to immediately register  on GSTN  (Goods  &  Service  Tax  Network)  as  “Deductor”  of Tax  at Source  in  the   GST  Regime   following   the   electronic process  provided on  the   OST  Portal (www.gst.gov.in)  and  obtain a GSTIN  (Goods  &  Services Tax  Identification  Number)  against the  TAN of their  Establishment.

2. However, as   the   decision to rollout TDS   under GST was   deferred, it has been observed that many Establishments have not yet registered themselves on the GST Portal to obtain their GSTIN (Goods & Services Tax Identification Number).

3. Now, TDS on GST is being implemented from   01.10.2018 and   thereafter all the Deductors viz.  DDOs and   Operators of Deposit Accounts (Other than PF Deposits) will have to deduct TDS on GST as per Section 51 of the West Bengal Goods and   Service Tax Act, 2017 and   file return within 10^th of the   corresponding month, falling   which   penal provisions would be imposed on such ODO/Operators.

4. Therefore, all the   DDOs/Operators of Deposit Accounts (Other than PF Deposits) who have not yet registered themselves with OSTN as mandated vide FD Memo No. 4406- F(Y) dated 14.07.2017 are   directed to register themselves immediately with GSTN and obtain their GSTIN as   “Deductor” against their TAN.  Without obtaining the   GSTIN (as Deduct or), TDS deduction and   filling of return as per Section 51 of West Bengal Goods and   Services Tax Act, 201 7 would not be possible and would attract penal clauses under the Act.

5. DDOs/Operators (other than PF Operators) after obtaining the GSTIN as Deductor from GSTN shall enter the GSTIN in the Master Maintenance link of e-Billing/Online PL Module   of IFMS.  The process of obtaining GSTIN and entry of GSTIN in IFMS should necessarily be completed before the 30.09.2018 positively.

6. In case of any   queries, the Officials of STDS   Cell, Office of the   Commissioner, Commercial Taxes, West Bengal, 2nd Building, 1st Floor, Room   No.   102 &   119, 14- Beliaghata Road, Kolkata-700015,    may   be    contacted    over   Phone   at (033)-7122-1128/29/30/31/32 or Email at [email protected]  / [email protected],gov.in.

Additional Chief Secretary to the

Government of West Bengal