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The Department of Revenue modifies the guidelines for deductions and deposits of tax deducted at source by drawing and disbursing officers. The department opens a new sub-head below the head 8658.00.101-PAO Suspense to enable officers to account for tax deducted at source bunched together under Option II. Secretaries of central ministries, chief secretaries of states, finance secretaries, and tax commissioners implement this change.
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Circular No. 67/41/2018-DOR
F.No.S.31011/11/2018-ST-I-DoR Government of India Ministry of Finance Department of Revenue
New Delhi, Dated the $28^\text{th}$ September, 2018
To,
Madam/Sir,
Subject: Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated 14.09.2018 - reg
Circular No. 65/39/2018-DOR dated 14/09/2018, vide which Guidelines for Deductions and Deposits of TDS by the DDO under GST had been issued by the Department of Revenue.
Para 9 (iv) should read as: To enable the DDOs to account for the TDS bunched together (in terms of Option II), following sub-head related to the GST-TDS below the Head 8658.00.101-PAO Suspense has been opened.
| S. No. | Major Head | Sub Head Description | Major Head Serial Code (8-digit reduced accounting code) | SCCD Code |
|---|---|---|---|---|
| 1. | 8658-00-101 | 08-GST TDS | 86580344 | 367 |
(Ritvik Pandey) Joint Secretary to the Government of India