Learning Material for TDS Deductors (Part 1 – Registration & Payment)

All the authorities notified under Section 51 of CGST Act 2017 , are required to register on GST portal as TDS (Tax Deduction at Source) Deductors. They are also required to deposit tax deducted with Government.

A. Standard Operating Procedures (SOPs) on TDS issued by GST Council

http://cbic.gov.in/resources//htdocs-cbec/gst/28092018_SOP_ON_TDS.pdf;jsessionid=A7960EC5012618B2FE26595A7D54AC18

B. Registration on GST Portal

• User Manual

https://tutorial.gst.gov.in/userguide/registration/index.htm#t=Tax_Deductor.htm

• Frequently Asked Question (FAQ)

https://tutorial.gst.gov.in/userguide/registration/index.htm#t=Registration_as_Tax_Deductor_or_Tax_Collector.htm

• Computer Based Tutorial (CBT)

https://www.gst.gov.in/help/video/tdsparta and https://www.gst.gov.in/help/video/tdspartb

• Webinar

https://www.youtube.com/watch?v=XMa_jlR2xTc

C. Payment on GST Portal

• Guidelines of Government regarding payment by TDS Authorities

https://bit.ly/2xjRrHM

(Department of Revenue, Government of India, Circular No. 65/39/2018-DOR dated 14/09/2018)

• User Manual (FAQ)

https://www.gst.gov.in/help/payments

• Frequently Asked Question (FAQ)

https://www.gst.gov.in/help/payments

• Computer Based Tutorial (CBT)

https://tutorial.gst.gov.in/cbt/payments/gstpayments/index.html

• Webinar

https://www.youtube.com/watch?v=MJniLaJEAdY

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Learning Material for TDS Deductors under GST (Part 2 – Returns Filing)