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GST Provisions Relating To Government

Registration:

Liability for Registration in Government departments/  Local Authority-

  1. If a person makes supply of goods or services or both more than 20 lakh in a financial year then he is liable for registration under GST Act.
  2. Persons who are required to deduct tax at source (TDS) whether or not separately registered under GST Act are compulsorily  liable for registration under GST Act.

 

Information/ Documents required for registration under GST Act :

  1. Application in Form GST REG-01 in case mention at S.NO.-1 and in Form GST REG-07 in case mention at S.NO.-2.
  2. PAN/TAN as the case may be, E-mail, Mobile number
  3. Authority letter- an officer authorized in this behalf
  4. Digital signature of the authorized signatory
  5. Photograph of CEO/ person incharge / authorized signatory
  6. Proof of constitution
  7. Proof of principal place of business : electricity bill/ rent receipt or rent deed in case of rental premises
  8. Bank A/C NUMBER- copy of first page of bank a/c, cancelled cheque ( no bank a/c is required for Government department)
  9. Address of principle place of business with PIN code
  10. Details of DDO/ person responsible for deducting tax/collecting tax/ authorized signatory – name, fathers name, DOB, photo, mobile, e-mail, designation, PAN, Aadhar number, residential address etc

IN GST ACT DEFINITION OF A PERSON  INCLUDES  :`

  • Central Government or a State Government
  • A local authority
  • Any corporation established by or under any Central Act, State Act or Provincial Act or a Government company
  • A co-operative society registered under any law

DEFINITION OF A LOCAL AUTHORITY IN GST ACT :

  • A Panchayat
  • A Municipality
  • A Municipal committee , a Zila parisahd, a District board, any other authority entitled to, entitled by the Central Government or any State Government with the control of a municipal or local fund
  • A Cantonment Board
  • A Regional Council or a District Council constituted under the sixth schedule to the Constitution
  • A Development Board
  • A Regional Council constituted under article 371A of the Constitution

 

RETURN/ DEDUCTION OF TAX/PAYMENT OF TAX :

I n case of tax deduction at source-

  1. Deduct tax @ 1% from payment made to suppliers of notified goods/ services where total value of such supply under contract exceeds Rs. 2.5 lakh
  2. Tax need to deposit TDS before 10th of succeeding month in challan PMT-06 generated through portal . In case late payment of tax deducted the interest shall be liable @18% per annum.
  3. Certificate to be issued within 5 days of crediting the amount then a late fee Rs 100/ per day in RGST and Rs 100/ per day in CGST shall be leviable subject to maximum of 5000/ rupees.
  4. filling of Return within 10 days after each of such month then a late fee Rs 100/ per day in RGST and Rs 100/ per day in CGST shall be leviable.

Jitendra Sharma

LLB , M.COM