Post
Audit Authorities under MoD from TDS Compliance
Exempted under TDS Section 51(1) of
CGST Act, 2017
[Notification
No. 57/2018 – Central Tax dated 23 October 2018]
Seeks to exempt post audit authorities under MoD
from TDS compliance
In exercise of the powers conferred by
sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017
(12 of 2017) read with section 51 of the Central Goods and Services Tax Act,
2017 (hereafter in this notification referred to as the said Act), the Central
Government, on the recommendations of the Council, hereby makes the following
further amendment in the notification of the Government of India in the
Ministry of Finance, Department of Revenue No. 50/2018-Central Tax dated the 13th September, 2018 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 868 dated the 13th September, 2018,
namely:–
In the paragraph of the notification,
the following proviso shall be inserted, namely:-
“Provided that with respect to persons specified under
clause (a) of sub-section (1) of section 51 of the Act, nothing in this
notification shall apply to the authorities under the Ministry of Defence, other than the authorities specified in the
Annexure-A and their offices, with effect from the 1st day of October, 2018.”
[F. No. 349/58/2017- GST (Pt.)]
|
ANNEXURE ‘A’ CODE NUMBERS ALLOTTED TO THE PRINCIPAL
CONTROLLERS/CONTROLLERS OF DEFENCE ACCOUNTS |
||
|
Sl. No. |
Designation of
Controller / Office |
Code No. |
|
1. |
Controller of Defence Accounts, Patna |
00 |
|
2. |
Pr. Controller
of Defence Accounts (Pensions), Allahabad |
01 |
|
3. |
Pr. Controller
of Defence Accounts (Officers), Pune |
02 |
|
4. |
Controller of Defence Accounts, (Army), Meerut |
03 |
|
5. |
Pr. Controller
of Defence Accounts, Southern Command, Pune |
04 |
|
6. |
Pr. Controller
of Defence Accounts, Bangalore |
05 |
|
7. |
Pr. Controller
of Defence Accounts, Western Command, Chandigarh |
06 |
|
8. |
Pr. Controller
of Accounts (Factories), Kolkata |
07 |
|
9. |
Pr. Controller
of Defence Accounts (Air Force), Dehradun |
08 |
|
10. |
Pr. Controller of Defence
Accounts (Navy), Mumbai |
09 |
|
11. |
Controller of Defence Accounts (Funds), Meerut |
10 |
|
12. |
Pr. Controller of Defence
Accounts, Northern Command, Jammu |
12 |
|
13. |
Zonal Office
(Pension Disbursement), Chennai |
13 |
|
14. |
AO DAD Min. of Defence (Civil), New Delhi |
14 |
|
15. |
Controller of Defence Accounts, Canteen Stores Dept., Mumbai |
15 |
|
16. |
Pr. Controller
of Defence Accounts, New Delhi |
16 |
|
17. |
Controller of Defence
Accounts, Chennai |
18 |
|
18. |
Pr. Controller
of Defence Accounts (R&D) New Delhi |
19 |
|
19. |
Controller of Defence Accounts (Pension Disbursement), Meerut |
20 |
|
20. |
Controller of Defence Accounts, Gauhati |
21 |
|
21. |
Pr. Controller
of Defence Accounts, (CC) Lucknow |
22 |
|
22. |
Pr. Controller
of Defence Accounts (Border Roads), New Delhi |
23 |
|
23. |
Controller of Defence Accounts (R&D), Bangalore |
24 |
|
24. |
Controller of Defence Accounts, Secunderabad |
25 |
|
25. |
Controller of Defence Accounts, Jabalpur |
26 |
|
26. |
Pr. Controller
of Defence Accounts (Air Force), New Delhi |
27 |
|
27. |
Pr. Controller
of Defence Accounts (R&D), Hyderabad |
28 |
|
28. |
Controller of Defence Accounts, New Delhi |
29 |
|
29. |
Controller of Defence Accounts (IDS), New Delhi |
30 |
|
30. |
Pr. Controller
of Defence Accounts (SWC), Jaipur |
31 |