Registration of deductor of tax in GST: • The existing deductors of STDS/TCS under VAT Act will not be automatically migrated to GST. ...
Registration of deductor of tax in GST:
• The existing deductors of STDS/TCS under VAT Act will not be automatically migrated to GST.
• Section 24(vi) of the CGST Act, 2017 provides for compulsory liability for registration for the deductors of TDS.
• A deductor in GST will be required to get registered and obtain a GSTIN [Goods & Services Tax Identification Number] as a TDS deductor even if he is separately registered as a supplier.
• A deductor has to get himself registered through the portal www.gst.gov.in by using their PAN/TAN. The entire process is online.
Manual > Tax Deductor at Source
How can I apply for Registration as Tax Deductor at Source?
What are the steps involved in applying for Registration as a Tax Deductor on the GST Portal?
Help : Applying for GST Registration as a Tax Deducted at Source - PART B
1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.
2. Click the Services > Registration > New Registration option.
The Application form is divided into two parts as Part A and Part B.
Part A:
3. The New Registration page is displayed. Select the New Registration option.
4. In the I am a drop down list, select the Tax Deductor as the type of taxpayer to be registered.
5. In the I am a drop down list, select the Tax Deductor as the type of taxpayer to be registered.
6. In the State/UT and District drop down list, select the state for which registration is required and district.
7. In the Legal Name of the Tax Deductor (As mentioned in PAN) field, enter the legal name of your Tax Deductor as mentioned in the PAN database.
8. In the Permanent Account Number (PAN) field, enter PAN number.
Note:
- In case you don’t have PAN, you can apply for PAN. To do so, click the here link.
- Legal Name of the Tax Deductor and PAN /TAN will be validated against the CBDT database. TDS applicants who do not have a PAN can select TAN and enter their TAN.
9. In the Email Address field, enter the email address of the Primary Authorized Signatory.
10. In the Mobile Number field, enter the valid Indian mobile number of the Primary Authorized Signatory.
Note: Different One Time Password (OTP) will be sent on your email address and mobile number you just mentioned for authentication.
11. In the Type the characters you see in the image below field, enter the captcha text.
12. Click the PROCEED button.
After successful validation, you will be directed to the OTP Verification page.
13. In the Mobile OTP field, enter the OTP you received on your mobile number entered in PART-A of the form. OTP is valid only for 10 minutes.
14. In the Email OTP field, enter the OTP you received on your email address entered in PART-A of the form. OTP is valid only for 10 minutes.
Note: OTP sent to mobile number and email address are separate. In case OTP is invalid, try again by clicking the Click here to resend the OTP link. You will receive the OTP on your registered mobile number or email ID again. Enter both the newly received OTPs again.
15. Click the PROCEED button.
16. The system generated 15-digit Temporary Reference Number (TRN) is displayed.
Note: You will receive the TRN acknowledgment information on your e-mail address as well as your mobile number. Note that below the TRN the expiry date of the TRN will also be mentioned.
17. Click the PROCEED button.
Alternatively, you can also click Services > Registration > New Registration option and select the Temporary Reference Number (TRN) radio button to login using the TRN.
PART B:
18. In the Temporary Reference Number (TRN) field, enter the TRN generated.
19. In the Type the characters you see in the image below field, enter the captcha text.
20. Click the PROCEED button. The Verify OTP page is displayed. You will receive same Mobile OTP and Email OTP. These OTPs are different from the OTPs you received in previous step.
21. In the Mobile / Email OTP field, enter the OTP you received on your mobile number and email address. OTP is valid only for 10 minutes.
Note: OTP sent to mobile number and email address are same. In case OTP is invalid, try again by clicking the Click here to resend the OTP link. You will receive the OTP on your registered mobile number or email ID again. Enter the newly received OTP again.
22. The My Saved Application page is displayed. Under the Action column, click the Edit icon (icon in blue square with white pen).
Note:
- Notice the expiry date shown below in the screenshot. If the applicant doesn’t submit the application within 15 days, TRN and the entire information filled against that TRN will be purged after 15 days.
- The status of the registration application is ‘Draft’ unless the application is submitted. Once the application is submitted, the status is changed to ‘Pending for Validation’.
The Registration Application form with various tabs is displayed that must be filled sequentially.
On the top of the page, there are five tabs as Business Details, Drawing and Disbursing Officer, Authorized Signatory, Office Address of Tax Deductor and Verification. Click each tab to enter the details.
Business Details tab:
The Business Details tab is selected by default. This tab displays the information to be filled for the business details required for registration.
a) In the Trade Name field, enter the trade name of your business.
Note: Trade name of the business is different from the legal name of the business.
b) In the Constitution of Business drop-down list, select the type of constitution of your business. This will be validated with the CBDT Database for a match with the PAN entered in Part A of the form.
c) In the District drop-down list, select the district of your business.
d) In the Sector/ Circle / Ward/ Charge/ Unit drop-down list, select the appropriate choice.
e) In the Commissionerate Code, Division Code and Range Code drop-down list, select the appropriate choice.
f) Click the SAVE & CONTINUE button. You will notice a blue tick on the Business Details section indicating the completion of the tab information and notice the Profile indicating the percentage completion of the application form.
Drawing and Disbursing Officer tab:
This tab page displays the details of Drawing and Disbursing Officer or person responsible for deducting tax/ collecting tax.
a) In the Personal Information section, enter the personal details of the Drawing and Disbursing Officer like name, father’s name, date of birth, telephone number, email address and gender.
b) In the Identity Information section, enter the official information of the Drawing and Disbursing Officer like designations and PAN.
c) In the Residential Address section, enter the address details of the Drawing and Disbursing Officer. Based on the State selected, select the district and enter the corresponding pin code.
d) In the Document Upload section, click the Choose file button. Navigate and select the photograph of the Drawing and Disbursing Officer.
Note: Ensure that your photograph is in JPEG format and the file size is less than 100 KB.
e) In case Drawing and Disbursing Officer is the Primary Authorized Signatory, select the checkbox for Also Authorized Signatory and details will be auto-populated in the Authorized Signatory tab.
f) Click the SAVE & CONTINUE button. You will notice a blue tick on the Drawing and Disbursing Officer section indicating the completion of the tab information and notice the Profile indicating the percentage completion of the application form.
Authorized Signatory tab:
This tab page displays the details of the authorized signatory. You can enter details of up to 10 authorized signatories.
If you selected the Drawing and Disbursing Officer as the Authorized Signatory, the system will skip this section and details of Drawing and Disbursing Officer will be auto populated.
If you did not select ‘Also Authorized Signatory’ in previous Drawing and Disbursing Officer tab, enter all the details of the authorized signatory and click SAVE AND CONTINUE at the bottom of the screen.
Office Address of Tax Deductor tab:
This tab page displays the details of the office address of Tax Deductor.
a) In the Address section, enter the address details of the principal place of business.
Based on the District selected enter the corresponding pin code.
b) In the Contact Information section, enter the official contact details like Email
address, telephone number (with STD Code), mobile number field and fax number (with STD Code).
c) Select Yes in case you have obtained any other registrations under GST in the same State.
d) In the Nature of Possession of Premises drop-down list, select the nature of possession of premises.
e) In the Document Upload section, click the Choose file button. Navigate and select the Proof of address of Tax Deductor.
Note: You can upload PDF or JPEG files with maximum file size for upload of as 1 MB.
Verification tab:
This tab page displays the details of the verification for authentication of the
details submitted in the form.
a) Select the Verification checkbox.
b) In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.
c) In the Place field, enter the place where the form is filed.
d) After filling the enrolment application, you need to digitally sign the application using Digital Signature Certificate (DSC) or E-Signature. Submission of application with the details is NOT completed unless DSC or E-Signature is affixed.
Note:
- For E-Sign, you must update your Aadhaar number in the Applicant Details section.
- After submission, you cannot make any changes to your application.
In Case of DSC:
e) Click the SUBMIT WITH DSC button.
f) Click the PROCEED button.
Note:
- Make sure your DSC dongle is inserted in your laptop/ desktop.
- Make sure emSigner (from eMudra) is running on your laptop/ desktop with administrator permissions.
To check if the emSigner is running on your laptop/ desktop, perform the following steps:
1. Click the item tray.
2. Double click the emSigner icon.
3. Click the Hide Service button to minimize the dialog box.
g) Select the certificate and click the SIGN button.
Note: To view the details of your DSC, click the View Certificate button.
h) Select the certificate and click the SIGN button.
In Case of E-Signature:
e) Click the SUBMIT WITH E-SIGNATURE button.
f) In the Please select Service Provider option, select the appropriate Service Provider.
Note: C-DAC and NSDL are e-sign Service Providers (Both are free of cost).
g) Select the checkbox for declaration.
Note: OTP will be sent to your e-mail address and mobile phone number registered with Aadhaar.
h) Click the CONTINUE button.
i) Verify Aadhaar OTP screen is displayed. Enter the OTP received on your e-mail address and mobile phone number registered with Aadhaar. Click the SUBMITbutton.
In Case of EVC:
e) Click the SUBMIT WITH EVC button.
f) Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.
The success message is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number.
8.1 Step by step process of registration of TDS Deductors in GST:
PART – I : Entering User credentials for Registration Application
1. Go to the GST Portal at www.gst.gov.in
2. Click on the “Services” Tab →Click on “Registration” →Select
“New Registration”. 17
3. Find the box “I am a” which will capture your status as an applicant. Select “Tax Deductor” from the drop-down menu.
4. Look below for the options: I have a (a) PAN (b) TAN. Please select the option “TAN”.
5. Enter the TAN in the box below.
6. Now find the box “State” and select your State (e.g. West Bengal) from the drop-down Menu.
7. Select the applicable district (e.g. Howrah) from the drop- down Menu in the “District” box.
8. Find the box “Legal name of the Tax deductor”. Enter the name as mentioned in TAN. Please don’t deviate from such data.
9. Enter your e-mail address and Mobile Number in the respective boxes. Please ensure that this e-mail and mobile are regularly accessed by you. OTP for registration will be sent to these contacts only.
10. Enter the Captcha Code as displayed onscreen.
11. Click on the button “Proceed”.
12. Automatically you will be guided to the next page.
13. The system will also send 2 different OTPs. One to the Mobile Number and another to the e-mail id as entered by you.
PART – II : OTP Verification
1. Enter the individual OTPs sent to your e-mail id & the Mobile number in the respective boxes.
2. In case, you have not received the OTPs due to any reason, you may click on the link “Click here to resend the OTP”.
3. Click on the button “Proceed”.
4. A Temporary Reference Number (TRN) will be generated.Please note this TRN is for further course of action.
5. Now, you have to fill up the rest of the details in the Registration Application against this TRN only.
6. Click on the button “Proceed” to leave this page.
7. This TRN will be valid for 15 days. So you can always come back to the system for filling up the rest of the details at any time within such 15 days. In case this TRN expires beyond 15 days, you will have to follow the steps as detailed in Part I and Part II all afresh.
PART – III : Filling up the registration Form : Entering TRN
1. Go to the GST Portal at www.gst.gov.in
2. Click on the “Services” Tab →Click on “Registration” →Select
“TRN”.
3. Enter the TRN as you have noted down previously.
4. Enter the Captcha Code as displayed on screen.
5. Click on the button “Proceed”.
6. You will be guided to the next page.
PART – IV : Filling up the registration Form : OTP Verification
1. This time only 1 OTP will be sent to your e-mail id & the Mobile number.
2. Enter the OTP in the respective box.
3. In case, you have not received the OTPs due to any reason, you may click on the link “Click here to resend the OTP”.
4. Click on the button “Proceed”.
5. You will be guided to the “My saved Applications” page.
6. The link of your application for Registration as a Tax Deductor in Form GST REG 07 will be displayed on screen with the corresponding expiry date of 15 days.
7. Click on the blue coloured box with an icon of Pen under the field
“Action” to proceed.
8. Now you will be guided to the main application form for filling up the details.
9. This will have 5 different tabs. Please ensure that all the fields in the individual tabs are duly selected.
PART – V : Filling up the registration Form : Tab 1 : Business Details
1. As per the GST Law, Business includes all activities undertaken by a Govt. Dept. or a Local Authority. So, the Business details as mentioned in this Form will capture your Office details.
2. The Legal Name of Tax Deductor, e-mail address, Mobile No., TAN and Status as a Tax Deductor will be displayed on screen automatically as all these have already been entered by you.
3. Ignore the box “Trade Name”.
4. Select your Office type e.g. Govt. Dept./ Local Authority etc. from the drop down menu of the box “Constitution of Business”.
5. Select “Type of Government” as State or Central (as applicable) if you have entered your constitution as Govt. Dept.
6. Date of liability will be auto-populated. You need not worry even it shows as the current date because you will be liable to deduct TDS only from the day, Section 51 of the CGST/SGST Acts, 2017 is notified i.e. with effect from 01.10.2018. If you apply for registration after this date, you will be liable from the date of application for registration.
7. Enter the State Jurisdiction details by selecting the applicable “District” and “Sector/Circle/Charge/Unit” from the drop-down menu.
8. Enter the Center Jurisdiction accordingly. To know the Central Jurisdiction, you may click on the designated link given therein and find the appropriate data.
9. Click on “Save and Continue” to proceed to the next tab.
10. Once all the required data are filled up, you will find that the Tab:
Business Details will be displayed with a tick (√) mark.
PART – VI : Filling up the registration Form : Tab 2 : DDO Details
1. Enter the Personal details of the DDO in the first part of this page.
2. Here you will have to enter: (a) name of DDO, (b) Father’s name of DDO, (c) Date of Birth, (d) Mobile Number, (e) e- mail address, (f) Gender, (g) Telephone (landline) with STD Code.
3. Enter the Identity Information of the DDO in the second part of this page.
4. Here you will have to enter: (a) Designation of DDO, (b) PAN of DDO,(c) Aadhar Number (not mandatory)
5. Enter the Residential details of the DDO in the third part of this page.
6. Here you will have to enter: (a) Residential address of the DDO.
7. Now, upload a photograph of the DDO in JPEG format (file size max. 100kb)
8. Select the button “Also authorized signatory” as Yes.
9. Click on “Save and Continue” to proceed to the next tab.
10. Once all the required data is filled up, you will find that the Tab: DDO
Details will be displayed with a tick (√) mark.
PART – VII : Filling up the registration Form : Tab 3 : Authorised Signatory Details
1. As you have already selected the button “Also authorized signatory” as Yes in the previous page, the data from DDO details will be auto-populated.
2. Click on “Save and Continue” to proceed to the next tab.
3. Once all the required data is filled up, you will find that the Tab:
Authorised Signatory Details will be displayed with a tick (√) mark.
PART – VIII : Filling up the registration Form : Tab 4 : Office Address Details
1. Enter the DDO’s Office Address details in the first part of this page.
2. Enter the Office Contact details in the second part of this page.
3. Select the nature of possession of premises from drop-down menu.
4. Now, select from the drop-down menu, a type of document you want to upload as an address proof.
5. Now upload such document accordingly either in PDF or JPEG format (file size max. 2mb)
6. Click on “Save and Continue” to proceed to the next tab.
7. Once all the required data is filled up, you will find that the Tab: Office
Address Details will be displayed with a tick (√) mark.
PART – IX : Filling up the registration Form : Tab 5 : Verification
1. Select the Verification Check Box.
2. Select the DDO’s name (with TAN) from the drop-down menu of
“Name of Authorised Signatory”.
3. Enter Place.
4. You can sign the application either with your DSC or with EVC. 5. Select the appropriate option and proceed accordingly.
6. In case you face any glitch regarding attaching your DSC, a designated link for solution is provided in the page itself.
7. If you have entered all the details and have successfully submitted your properly signed application, the page will now display a success message and accordingly an Acknowledgement will be sent to you.
Now, the proper officer will process your application and your 15 digit GSTIN as a Tax Deductor will be generated.
FAQs > Registration as Tax Deductor at Source
1. Who needs to register under GST as a TDS?
TDS stands for Tax Deducted at Source (TDS). All Department or establishment of Centre / State Government, Local Authority, Government Agencies & Persons or category of persons notified by Central / State Government Governments, making contractual payments in excess of INR 2.5 Lakhs to suppliers need to register as a TDS under GST. In the GST regime, while making such a payment in excess of INR 2.5 Lakhs, the concerned Department or establishment of Centre / State Government, Local Authority, Government Agencies & Persons or category of persons notified by Central / State Government Governments needs to deduct 1% under CGST Act and 1% under SGST Act; In case of inter-state transactions, 2% (under IGST Act) of the total payable amount and remit it into the appropriate GST account. Credit of such GST payments will be given to the suppliers.
2. How can register as TDS or TCS?
The Registration Application for Tax Deductor/Tax Collector can be filed by the applicant directly by themselves. In GST regime, the registration process is online and any person/entity wishing to register will have to access the GST system for the same.
Any person who wish to get registered as the Tax Deductor/Tax Collector needs to apply in the form prescribed.
3. Are there any preconditions I must fulfill before registering with GST as a TDS?
The preconditions are:
1. Applicant has valid PAN or TAN.
2. Applicant must have a valid mobile number.
3. Applicant must have valid E-mail ID.
4. Applicant must have the prescribed documents and information on all mandatory fields as required for registration.
5. Applicant must have a place of business.
6. Applicant must have an authorized signatory with valid details.
4. Do I get registered automatically after submitting the registration application along with the prescribed documents?
No, Your registration application will be processed and approved by the relevant Tax Officer, only then will you be issued the registration certificate and GSTIN.
5. What is time limit for the Tax Official to process the registration application as TDS?
Tax Official needs to process the registration application as TDS within 3 working days on first time receipt of the application. In case of receipt of the queries, taxpayer needs to respond to the notice for seeking clarifications within 7 working days. Once the taxpayer has responded to the queries, Tax official needs to process the registration application as TDS within 7 working days.
6. How can I track the status of the registration application?
Yes, you can track the status by using the Registration > Services > Track Application Status service from the GST Portal.
7. What are the various status of the registration application filed?
Description
|
Status
|
Status of the Form is saved but not submitted
|
Draft
|
Status of TRN on generation
|
Active
|
Status of TRN on expiry of 15 days and application not submitted
|
Expired
|
Status of TRN on successful submission of the application
|
ARN Generated
|
Form successfully submitted and ARN generated
|
Pending for processing
|
On submission of the application form until ARN is generated
|
Pending for Validation
|
In case the validation fails, on submission of the application form until ARN is generated
|
Validation Error
|
8. What is ARN?
Application Reference Number (ARN) is generated on submission of the application form. It enables the taxpayer to track the status of the submitted application.
9. Where is ARN received?
Application Reference Number (ARN) receipt is received on the taxpayer's e-mail address and via SMS on mobile phone number.
10. What are various ways to sign the application form?
You can sign the form using DSC/ E-sign/ EVC.
a. Digital Signature Certificate (DSC)
Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issues by authorized Certifying Authorities.
The GST Portal accepts only PAN based Class II and III DSC.
To obtain a DSC, please contact any one of the authorised DSC-issuing Certifying Authorities: http://www.cca.gov.in/cca/?q=licensed_ca.html
b. Electronic Signature (E-Sign)
Electronic Signature (E-Sign) is an online electronic signature service in India to facilitate an Aadhar older to digitally sign a document.
A One Time Password (OTP) will be sent to mobile phone number that is registered with Aadhar at the time of digitally signing documents at the GST Portal.
c. Electronic Verification Code (EVC)
The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating a OTP. The OTP will be sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.
11. Can I obtain multiple registrations in a state on single TAN/ PAN as TDS?
Yes, you can obtain multiple registrations in a state on single TAN/ PAN as TDS.
12. Can I use same mobile number and email ID to fill a separate form with same TAN?
No, you cannot use the same mobile number and email ID to fill a separate form with same TAN. Everytime the combination of mobile number and email ID should be unique.
13. What is Part A and Part B of the application? What is the difference between these two parts?
Through Part A of the application form, Temporary Reference Number (TRN) is generated which is valid for 15 days. To create TRN, you need to provide your basic details viz, email address, mobile number and PAN/ TAN. Once the TRN is generated, same can be used to login to temporary dashboard, access, fill and submit Part B of the application form. Since TRN is valid for 15 days, so you need to submit your saved application within 15 days.
14. What verification is done with Income tax database? What is to be done in case of error?
During Part A, your PAN details are validated. In case of any mismatch of data, you need to correct the data and proceed.
15. What is My Saved applications?
Any/ All applications you have initiated and are in various stages of completion but have not yet been submitted are saved applications. These application will be available for updation and submission up to 15 days from the creation of TRN on the GST Portal.
16. What is the time limit to fill the application? What happens to application after that?
In case the application form is not filled within 15 days, the application data gets purged.
17. What are validations error? How I can see validations error?
When you submit your application online, application data like PAN, TAN, Aadhaar number etc of stakeholders gets validated with external agencies. In case of mismatch of any data, validation error comes. You can check your email to see the validation error.
19. What are the documents the needs to be uploaded while applying for Registration as a TDS?
Document Name
|
Document Type
|
Document Size
|
Proof of Drawing and Disbursing Officer
| ||
Photo of the Drawing and Disbursing Officer
|
JPG
|
100 KB
|
Proof of Appointment of Authorised Signatory
| ||
Photo of the Authorised Signatory
|
JPG
|
100 KB
|
Letter of Authorisation/ Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter
|
JPG, PDF
|
100 KB
|
Proof of Principal Place of business
| ||
Own:
Property Tax Receipt OR
Municipal Khata copy OR
Electricity bill copy OR
Legal ownership document
|
JPG, PDF
|
Property Tax Receipt - 100 KB
Municipal Khata copy - 100 KB
Electricity bill copy - 100 KB
Rent/ Lease agreement - 2 MB
Consent Letter - 100 KB
Rent receipt with NOC (In case of no/expired agreement) - 1 MB
Legal ownership document - 1 MB
|
Leased:
Rent/ Lease agreement OR
Rent receipt with NOC (In case of no/expired agreement) AND
Property Tax Receipt OR
Municipal Khata copy OR
Electricity bill copy OR
Legal ownership document
|
JPG, PDF
| |
Rented:
Rent/ Lease agreement OR
Rent receipt with NOC (In case of no/expired agreement) AND
Property Tax Receipt OR
Municipal Khata copy OR
Electricity bill copy OR
Legal ownership document
|
JPG, PDF
| |
Consent:
Consent letter AND
Property Tax Receipt OR
Municipal Khata copy OR
Electricity bill copy OR
Legal ownership document
|
JPG, PDF
| |
Shared:
Consent letter AND
Property Tax Receipt OR
Municipal Khata copy OR
Electricity bill copy OR
Legal ownership document
|
JPG, PDF
| |
Others:
Legal ownership document
|
JPG, PDF
|
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