DATES FOR FILING OF TDS/TCS STATEMENT ARE :

First things first

SOME MORE INFO
SPECIMEN SIGNATURE
MY CONCERNS
SOMEONE PLEASE TELL ME MY
DUTIES
DUTIES INCLUDE:
REQUIRES KNOWLEDGE OF
CANONS OF FINANCIAL
PROPRIETY
 Demand
Spend
Grant

Munshi Auditor

Banker

Finance Accounts
Appropriation Accounts

Audit Report
CAG Report
DUTIES RELATED TO BUDGET
KEY ACTIVITIES
EXPENDITURE RELATED DUTIES
DELEGATION OF POWERS
ACCOUNTS RELATED DUTIES
Pay Bill Register

Budget register

Bill Register

Stock Register Consumable/Non-consumable

Medical Reimbursement

Register of Advances
REGISTERS CONTD..
TA Register

Contingent Register

NPS register

Cash Book(single and double entry)

Ledgers
 MAINTENANCE OF CASH BOOK

Maintain Cash Book

All receipts and all payments must be entered

Payment after proper identification of the Claimant.

Physical Verification of Cash Balance with the Cash
Book
No erasure or correction fluid
CONT…
ACCOUNTS & AUDIT
ACCOUNTS & AUDIT
TAX RELATED DUTIES
WHAT DDO MUST DO
Govt. through book entry
DATES FOR STATEMENTS
CORRECT FORM TO FILE TDS/TCS RETURNS.

Form 24Q Salaries

Form 26Q Non salaries

Form 27EQ TCS

Form 27A/27B Control sheet for e-

TDS/TCS
DO NOTS
 DEDUCTIONS AND DEPOSITS OF TDS BY THE DRAWING AND
DISBURSING OFFICER (DDO) UNDER GST

Section 51 of the CGST Act 2017

Goods or services or both

Total value exceeds Rs2,50,000/-

Paid to the Government within 10 days after the end of the
month 
Return in FORM GSTR-7 

Issue a certificate to the deductee mentioning therein the contract value, rate
of deduction, amount deducted etc.
The DDO shall file the Return in FORM GSTR-7 by 10th of the following month.

TDS Certificate through the GSTN Portal in FORM GSTR-7A.

A. DDO – Drawing And Disbursing Officer

B. CPIN – Common Portal Identification Number

C. PFMS -Public Financial Management System

D. CIN- Challan Identification Number

ANNEXURE- 7A
THANK YOU…