Notification No 57/2018 Central Tax : No GST TDS by post audit authorities under Ministry of Defence,

By | October 24, 2018
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(Last Updated On: October 24, 2018)

Notification No 57/2018 Central Tax

Seeks to exempt post audit authorities under MoD from TDS compliance

Video Explanation by CA Satbir Singh in Hindi

Read Notification No 57/2018 Central Tax

[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 / OfficeCode No.
1 Controller of Defence Accounts, Patna01
2Pr. Controller of Defence Accounts (Pensions), Allahabad02
3Pr. Controller of Defence Accounts (Officers), Pune03
4 Controller of Defence Accounts, (Army), Meerut04
5Pr. Controller of Defence Accounts, Southern Command, Pune05
6Pr. Controller of Defence Accounts, Bangalore06
7Pr. Controller of Defence Accounts, Western Command, Chandigarh07
8 Pr. Controller of Accounts (Factories), Kolkata08
9 Pr. Controller of Defence Accounts (Air Force), Dehradun09
10 Pr. Controller of Defence Accounts (Navy), Mumba10
11Controller of Defence Accounts (Funds), Meerut11
12Pr. Controller of Defence Accounts, Northern Command, Jammu12
13Zonal Office (Pension Disbursement), Chennai13
14AO DAD Min. of Defence (Civil), New Delhi14
15Controller of Defence Accounts, Canteen Stores Dept., Mumbai15
16 Pr. Controller of Defence Accounts, New Delhi16
17Controller of Defence Accounts, Chennai18
18Pr. Controller of Defence Accounts (R&D) New Delhi19
19Controller of Defence Accounts (Pension Disbursement), Meerut20
20Controller of Defence Accounts, Gauhati21
21Pr. Controller of Defence Accounts, (CC) Lucknow22
22Pr. Controller of Defence Accounts (Border Roads), New Delhi23
23Controller of Defence Accounts (R&D), Bangalore24
24Controller of Defence Accounts, Secunderabad25
25Controller of Defence Accounts, Jabalpur26
26Pr. Controller of Defence Accounts (Air Force), New Delhi27
27Pr. Controller of Defence Accounts (R&D), Hyderabad28
28. Controller of Defence Accounts, New Delhi29
29Controller of Defence Accounts (IDS), New Delhi30
30Pr. Controller of Defence Accounts (SWC), Jaipur31

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