Circular No 67/41/2018 DOR : Head for TDS bunched together by DDO

By | October 1, 2018
(Last Updated On: October 1, 2018)

Circular No. 67/41/2018-DOR

Government of India
Ministry of Finance
Department of Revenue
New Delhi, Dated the 28th September, 2018

1. Secretaries of the Central Ministries as pe list enclosed.
2. Chief Secretaries of all States/UTs with legislature/ UTs without Legislature.
3. All Finance Secretaries/ CCTs of the States/ UTs with Legislature/UTs without
4. Chairman CBIC /All Principal Chief Commissioners/ Chief Commissioners/ Principal
Commissioners/ Commissioners of Central Tax (through Member, GST, CBIC)
5. Pr.Chief Controller of Accounts, CBIC

Subject: 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-DOR dated 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.

Major Head Sub Head
Major Head Serial
Code (8-digit reduced
accounting code)
SCCD Code 
18658-00-10108-GST TDS86580344367


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

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