The Central Board of Indirect Taxes and Customs vide Circular No. 67/41/2018-DOR dated September 28, 2018, has modified the Guidelines for Deductions and Deposits of TDS by the DDO under GST as provided in Circular No. 65/39/2018-DOR dated September 14, 2018 which clarified in Para 9 (iv) that the TDS amount shall be mentioned in the Bill for booking in the Suspense Head (8658 – Suspense; 00.101 – PAO Suspense; xx – GST TDS)
On the recommendation of the Controller General of Accounts, the Department of Revenue, has issued the following modifications to the said Circular: –
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 | Sub Head Description Major Head Serial Code (8-digit reduced accounting code) | SCCD Code |
| 1. | 8658-00-101 | 08-GST TDS | 86580344 | 367 |