Central Tax Notification No 57 of 2018 dt 23rd October, 2018 under GST

Notification no 57/2018 Central Tax date on 23rd October, 2018, GST

 

 

Seeks to exempt post audit authorities under MoD from TDS compliance 

The extract of GST Notification No. 57/2018- Central Tax is given below: 

Notification No. 57/2018- Central Tax, GST

 

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] 

Government of India

 

Ministry of Finance 

(Department of Revenue) 

Central Board of Indirect Taxes and Customs

 

Notification No. 57/2018 – Central Tax

 

New Delhi, the 23rd October, 2018

 

 

G.S.R. …..(E).— 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.)] 

 

(Gunjan Kumar Verma)

Under Secretary to the Government of India

 

 

Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 868 (E), dated the 13th September, 2018.

 

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

       

 

ANNEXURE ‘A’ (Contd) 

CODE NUMBERS ALLOTTED TO

THE PRINCIPAL CONTROLLERS/CONTROLLERS OF DEFENCE ACCOUNTS 

 

Sl. No. Designation of Controller / Office

Code No.

 

 

 

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

 


Comments


mangesh verulkar: Is it applicable to only Department mentioned in annexure A or all Central Govt Department.

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers