An orientation cum workshop on Goods and Services Tax (GST) for Drawing and Disbursing Officers (DDOs) was held today under the chairmanship of Deputy Commissioner, Ramesh Kumar. A detailed presentation was given regarding various aspects of GST including Background of GST, Concept of GST, registration, types of taxes, difference between GST and VAT etc. by the Commercial tax department. DC directed all the DDOs to get themselves registered under GST before 15th August for smooth functioning of their department besides complying with other provisions of the Act. He also said that any person liable for deduction of tax source u/s. 51 is liable for registration under GST as a Tax Deductor. He further said that under Section 51 r/w Rule 5 of GST Act DDO is liable to deduct tax from the payment of the supplier when the total value of supply of goods/services or both under a contract, payable to the supplier exceeds Rs.2.5 lakh.
DC Commercial Tax, Lakhanpur, Puneet Sharma informed that Tax Deductor shall submit an online application, in FORM GST REG-07 for grant of registration through the GST Portal presently www.gst.gov.inand further elaborated on various check lists for obtaining registration. “If a Tax Deductor fails to deduct the tax or deducts less than the amount required to be deducted or U/s 122(2), where Tax Deductor fails to pay to the Govt, the amount deducted as tax; in such cases, Tax Deductor shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the tax not deducted under section 51 whichever is higher,” Ramesh Kumar added. Several queries and issues were also resolved by the Commercial Tax Department, which were raised by the DDOs of Kathua who were present during the workshop. Among others CEO LSDA Sudershan Kumar, ACD, ACR besides other District Officers were present in the meeting.