Goods and Services Tax (GST) was introduced as One Hundred and First Amendment Act 2017 and came into force from 1st July 2017.GST is a destination based tax and apply to all stages of value chain. GST is having two concurrent components –Central GST(CGST) levied and collected by the Centre and State GST(SGST) levied and collected by the States on intra state supplies of goods or services in India. Integrated GST (IGST) on interstate supplies of goods and services in India is levied and collected by the Centre. There are four Tax rates 5%,12%,18%,and 28%.
In GST scenario department is required to take two type of registrations viz Tax payer Registration and TDS Registration.
TAX PAYER REGISTRATION:
Persons liable for registration under Section 22 of the Goods and Service Tax Act are every supplier making a taxable supply of goods or services or both in the State having aggregate turnover of twenty lakh rupees in a financial year. As per Section 2(84) of the Act, Central Government or a State Government is classified as a ‘Person’. As the department is having a taxable supply, registration under GST Act is required and is liable to pay tax on outward supply of goods and services.
As per Section 24(vi) of the Goods and Service Tax Act compulsory registration is required for the persons liable to deduct tax at source under Section 51 of the Act. As per Section 51 of the Goods and Service Tax Act, State Government has a liability to deduct tax at source from the payments made to the supplier of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakhs fifty thousand rupees. The taxable supply means inward supply of goods and services including works contract.
Therefore Government departments having outward supplies (Sales) shall obtain registration under Section 22 and having inward supplies (Purchases) shall obtain registration under Section 24(vi) of the Act. Registration under Section 22 is a PAN based registration and Registration under Section 24(vi) is TAN based registration. There are separate procedures for obtaining both registrations. The registration application can be submitted only through online in www.gst.gov.in .
The tax due for outward supplies (Sales) shall be collected as per the scheduled tax rate of the respective commodities. For example sale of tender forms (manual), filing sheets etc attract 12% GST (6%CGST+6%SGST). Sale of used vehicles attracts 28% GST (14%CGST+14%SGST). But e-tender is treated as service and 18% GST applicable on Reverse Charge ie the business availing the service is liable to pay tax.
With regards to inward supplies (Purchases) TDS liability @2% GST (1%CGST & 1% SGST) is applicable only if the value of such supply under a contract, exceeds Rs.2,50,000/-. If the value of a single supply contract exceeds prescribed limit TDS is required for part payments also. But the liability to deduct tax at source is dispensed for time being and it will be come in to force only from the date of notification published in this behalf.
Once registration is taken filing of return in due date is mandatory. Separate returns to be filed for PAN based registration and TAN based registration. GSTR-1, GSTR-2, GSTR-3 is the return for PAN based registration and GSTR-7 is for the TAN based registration. Delay in filing return attracts delay fee and interest.
Office of Principal Agricultural Officers inviting tenders , All Engineering Offices/Farms/Labs/Markets and Institutions of Agriculture Department like FIB /KSSDA /SFAC etc having supply of Goods / Services like inviting tenders shall obtain PAN based GST registration and in addition to this for deducting TDS for inward supplies shall obtain TAN based GST registration as TAX Deductor.
In case of offices where return is to be filed but does not have GST registration they have to file GST returns through the District GST Implementing Officer of Principal Agricultural Offices.
For GST Registration the Head of Offices satisfying GST Registration/Filing criteria are directed to initiate the following steps with immediate effect.
Apply for PAN for Office
Obtain an Official Mobile Phone SIM
Obtain PAN Based Digital Signature
Obtain Government Official e-mail address in Government Domain (email@example.com
Start a Bank Account if it is not already available
Use Windows based computers available at their offices for GST Registration and Return Filing.
I). Applying for PAN
Permanent Account Number (PAN) is a ten digit alpha numeric identifier issued by Income Tax Department. PAN can be obtained by applying through approved facilitation centres of NSDL (National Securities Depository Limited) /UTIITSL (UTI Infrastructure Technology and Service Limited)
The following documents are required for PAN Application.
Government Order -Formation of Department of Agriculture Development and Farmer’s Welfare to show the date of formation of Department.
- Click Here to Download the Government Order for Creation of Department of Agriculture Development and Farmer’s Welfare
Recent Office Telephone Bill as Address Proof.
The Fees of Rs.114 can be met from Office Expenses under the Non Plan Head of Account. The Head of Office has to obtain PAN for the office for initiating GST Registration.
II). A Mobile phone SIM for the Office.
Offices which does not have an official SIM are directed to take BSNL SIM for GST purposes in the designation name of the Implementing Officer which can be transferred to his successors joining in the post ( If BSNL does not have range in office location officers can select suitable operator who is providing good network coverage in the office area)
- If there is any problem in obtaining free sim from BSNL please feel free to contact the nodal officer of bsnl from your districtContact Number of BSNL District Nodal Officers for Broadband/WIMAX and WLL connections are given below
Contact Numbers Sl.No SSA Name Mob.No. Mail id 1 TVM Jahangeer,AGM 9495294954 firstname.lastname@example.org Devan 9447766449 email@example.com 2 KLM Salimkumar, SDE 9446040777 firstname.lastname@example.org 3 ALP Aswathy,AGM 9446052212 email@example.com Usha 9447162690 4 PTA Shiny,SDE 9446567680 firstname.lastname@example.org 5 KTM Rama,SDE 9447782282 email@example.com 6 EKM &Idukki Sudha, AGM 9446071842 firstname.lastname@example.org JOSEPH 9447001401 7 TCR Praveen,SDE 9447860008 email@example.com 8 PGT John. SDE 9446058788 firstname.lastname@example.org 9 MLP Satheesh,SDE 9446320420 email@example.com 10 CLT & Wayanad Sudheesh, JTO 9446041810 firstname.lastname@example.org 11 KNR & KSGOD Pradeep, SDE 9446567363 email@example.com
II) PAN Based Digital Signature
Details of Requirements of Digital Signature for GST for Agriculture Department users
Kerala State IT Mission has empanelled Sify Technologies Limited, (n) Code Solutions and e Mudhra Consumer Services Ltd as Agencies for issuance of Digital Signature from 22-05-2017 to 21-11-2018 as per reference -2 ) cited above.
Class-II Digital Signature Certificate for Government Officials
Sl No Item Features Required for New Digital Signature 1. Certificate Class Class 2 (Gold Individual ) 2. Certificate Type Digital Signature Certificate (Signing and Encryption with e-Token ) 3. Certificate Validity 2 Years 4. Digital Signature Token Required 5. Price per new Digital Signature with e-token Rs 450/-
1.e-Token(hardware without signature Rs. 250/-
2.Class 2 Digital Signature(signing & encryption Rs.200/-
6. Price for renewing the Digital Signature(Class 2 DSC-Signing and Encryption) in the existing token Rs 200/-
In case of Officers who require Class –III Digital Signature for official purposes ,it can be provided as detailed below.
Class –III Digital Signature Certificate for Government e -Marketplace (GEM- https://gem.gov.in/ ) Users and Others performing functions where Use of Class III Digital Signature is Mandatory.
Sl No Item Features Required for Class III New Digital Signature 1. Certificate Class Class III 2. Certificate Type Digital Signature Certificate (Signing and Encryption with e-Token ) 3. Certificate Validity 2 Years 4. Digital Signature Token Required 5. Price per new Digital Signature with e-token Rs 950/-
1.e-Token(hardware without signature Rs. 250/-
2.Class 2 Digital Signature(signing & encryption Rs.700/-
6. Price for renewing the Digital Signature(Class III DSC-Signing and Encryption) in the existing token Rs 700/-
Instructions for Taking /Renewing Digital Signature Certificate
Officers are directed to contact the District Level Processing Centres of IT Mission empanelled Digital Signature Service Providers in Kerala (For List please see IT Mission proceedings which is attached) and collect proforma invoice for Digital Signature Certificates required in the district as per details given in the above table or reimburse cost based on receipt received from empanelled Agency and their branches.
Officers have to fill the application form for Digital Signature Certificate for individual users as per the instructions attached in IT Mission proceedings. Attach recent passport size photograph and sign across the photo. Submit the application to Higher Officials along with attested copies of PAN CARD taken for GST and Office ID / other valid identity documents and address proof of documents.
Officers have to take Demand Draft for the amount in favour of Agency Names as specified in IT Mission Order/or make payment at branches and get receipts.
Digital Signature Tokens will be delivered within 3 working days by District Level Processing Centre of Empanelled Agencies .
Officers who are in charge of statutory or mandatory functions like GST Registration/Return filing which require DSC (Digital Signature Certificate) is to be provided with DSC or cost of DSC to be reimbursed to them on submission of receipt for the cost of Digital Signature (Both new DSC and renewal of DSC) . The cost of DSC is to be reimbursed to officers on production of receipt or amount can be encashed based on proforma invoice.
IV). Government Official e-mail address
For creating Government e-Mail Id’s the following filled form is to be sent to firstname.lastname@example.org with subject creation of Government e-mail Id.
First Name Last Name Designation Department State Mobile No. Retirement Date Login id Email id Date of Birth
V). Bank Account
If the implementing Officer does not have any bank account in Nationalised Bank they can open current account for the purpose of GST in e-treasury enabled Banks.
VI). Windows Based Computers
Implementing officers are directed to use the available windows based computer in their respective offices for the GST purposes.
Steps for Registration Procedure as Tax deductor
is given in detail in page – 12 to 30 in Handbook for Departments which is enclosed.
Designating Nodal and Implementation Officers
The Accounts officer –I at Directorate who is the DDO is designated as Nodal Officer for implementation of Goods and Services Act in the Department.
Sri. Shebeer. S .K, Accounts Officer-I ,Directorate of Agriculture Development and Famers Welfare :
Landline No :
For Help Desk Team
Sri. Saratchandran Nair.R
Senior Clerk, Directorate
Landline No :
For IT related support Mr.Salin Thapasi, Agricultural Officer, IT Division is designated as Nodal Officer
Landline No : 2309122,2303990.
E-mail : email@example.com
In Principal Agricultural Offices : Accounts Officer, In Engineering Offices /Farms/ Labs and other offices the Head of Office/DDO will have to act as implementing officer.
In offices where GST registration is not available but return is to be filed the officer has to submit the details to District Level Implementing Officer at the Office of Principal Agricultural Officer .District level implementing officer has to provide receipt with date and time to avoid fines and litigations and e-file returns before due date. The Officer Submitting returns to District Level Implementing Officer has to submit it sufficiently in advance to avoid last minute return filing and PAO’s have to supervise the e-filing Process.
GST is to be deducted at Source if contract value is more than Rs.2,50,000/- and if the location of the supplier and place of supply is within Kerala State.
Registration of TDS Deductor
Registration of TDS Deductor is compulsory without any threshold limit under section 24(vi) of GST . The deductor has the privilege of obtaining the registration under GST without procuring PAN . He can obtain Registration using his TAN (Tax Deduction and Collection Account Number) issued under the Income Tax Act 1961.
Deduction of Tax and e-filing of returns
is given in detail in Page-34 to 38 of Handbook for Departments which is enclosed.
Due date of deposit of TDS
( Tax Deducted at Source) The amount of TDS should be deposited under the government account by the deductor by the 10th of the succeeding month. The deductor would be liable to pay interest if the tax deductor has not deposited the deducted tax within the prescribed time limit under Section 51(6).
The deductor is also required to file the details of the tax deducted at source furnished by the deductor in Form GSTR 7 and shall be made available to each of the suppliers in part C of Form GSTR 2A electronically through the common portal and the said supplier may include the same in Form GSTR 2 . The amounts deducted by the deductor get reflected in GSTR 2 of the supplier (Deductee) . The supplier can take this amount as credit in his electronic cash register and use this for payment of tax or any other liability. This purpose of TDS is just to enable the Government to have a trail of transactions and to monitor and verify the compliances.
As per Section 51(3) the TDS deductor shall issue a ‘Tax Deduction at Source Certificate’ to the deductee. The Certificate shall be in Form GSTR-7A as prescribed under Rule 66(3). The Certificate shall be issued within 5 days of crediting the amount to Government. There is also a late fee of Rs.100/- per day until issuance of certificate subject to maximum amount of five thousand rupees. Delay in remitting the amount deducted attract interest.
Kerala GST Ordinance and Rules as well as CGST Acts & Rules may be referred for taking all statutory actions.
Implementing Officers at Principal Agricultural Offices, Engineering Offices/Farms/Labs/Markets/Other Institutions under Department like FIB/SFAC/KSSDA etc satisfying GST Registration condition are directed to obtain PAN at the earliest and follow the steps in the circular and register for GST and do TDS and File Return based on sales criteria.
GST Toll Free No : 1800 425 4777.
Mobile No : 9446 50 5527.
GST Rates and conditions may vary from time to time and users are directed to get familiar with the latest rates and conditions.
Click Here to Download GST Circular of Department of Agriculture Development and Farmer’s Welfare-Implementation of Goods and Service Tax in offices under Department of Agriculture Development and Farmer’s Welfare – Working Instruction
The following sites will give information and resource material.Click on the designs to redirect you to respective sites
Useful Orders and Circulars
- Click here to download the KGST Act
- KGST ACT -2017-16-9-2017
- Click here to download the KGST Rules
- KGST _Rules_2017