EPFO issues Circular regarding the Deduction and Deposits of TDS by the DDO’s

Oct 04, 2019 | by Avantis RegTech Legal Research Team

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The Employees’ Provident Fund Organisation (EPFO) on October 01, 2019, has obliged the Drawing & Disbursing Officers (DDOs) to maintain register of all TDS deductions effected during the month.

However, vide CBIC Notification no. 50/2018 dated September 13, 2018notified October 01, 2018, as the date on which provisions of Section 51 of the Central Goods and Services Tax Act, 2017 will come into force. Section 51 provides thatadepartment or establishment of Central Government or State Government, or local authority or Govt Agencies or other specified persons are required to deductTDS from the payment made or credited to supplier,for supply of taxable goods or services or bothwhere the total value of such supply under a contract is > Rs 2.50 lacs.The amount deducted as tax under this section shall be paid to the Government by deductor within ten days after the end of the month in which such deduction is made along with a return in FORM GSTR-7 giving the details of deductions and deductees.

Further, vide Circular no. 65/39/2018-DOR dated September 14, 2018, CBIC issued guidelines for deductions and deposits of TDS by the DDO under GST. Therefore,EPFO as per the Circular dated September 14, 2018,obliged the DDOs to maintain a register as per proforma given in Annexure ‘A’to keep record of all TDS deductions made by him during the month. The DDO may also make use of the offline utility available on the GSTN Portal for this purpose and shall file the Return in FORM GSTR-7 by 10th of the following month.The DDO shall generate TDS Certificate through the GSTN Portal in FORM GSTR-7A.

ANNEXURE A : Record to be maintained by DDO for filing of GSTR7

SI No.

GSTIN of the deductee

Trade name

Amount paid to the deductee on which tax is deducted

Integrated tax

Central tax

State/ UT tax










[Circular No. PDU/4(3)2019/7980]


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