The Department of State Taxes, Nagaland conducted a Training on TDS Registration and Return Filing for Drawing Disbursing Officer (DDOs) and Accounts Officers under Dimapur district under the theme “Taxpayers are the Backbone of Nation’s Progress” on Wednesday at Commissioner of State Taxes Training Hall, Dimapur, DIPR informed.

Resource Person, Orenponi Yanthan said that TDS is a tax deducted at source which was a mechanism to collect tax for the Government. She also stated that the following class is required to deduct TDS: A Department or Establishment of the Central Government or State Government; Local Authority; Governmental Agencies such persons or Category of persons notified by the Government.

Yanthan also informed that Checklist for obtaining registration would require a photo of the DDO or authorized signatory (A photo can be taken instantly viable Webcam); a land document of the premises or office such as an electricity bill, telephone Bill, rent receipt etc; Class 2 or above (DSC Digital Signature certificate (mandatory for company) or Adhaar based e-signature or EVC electronic verification code for Others.

Another Resource Person, Assistant Commissioner of Taxes, Yanbeni Humtsoe while emphasizing Tax Clearance Certificate (TCC) Guidelines for DDOs, said that all the department DDOs have to make deductions of 2% TDS withhold the GST component involved in each bill plus 2% of the taxable value at the time of the release of payment and to file the TDS return in Form GSTR7 and deposit the 2% TDS amount before 10th of the following month as well as to retain the GST component plus the 2% and release it only after the production of TCC by the taxpayer. She informed that the first duty of a deductor is to obtain online registration at www.gst.gov.in.

Earlier, welcome and keynote address was delivered by Y Mhathung Murry, Special Commissioner of State Taxes, and the Closing remark was by Wochamo Odyuo, Additional Commissioner of State Taxes.