Guidelines for Reimbursement due to variation of Taxes (GST) rate from 12% to 18% – CDA, Guwahati

Guidelines for Reimbursement due to variation of Taxes (GST) rate from 12% to 18% – CDA, Guwahati Circular dated 23.06.2023

रक्षा लेखा नियंत्रक का कार्यालय, गुवाहाटी उदयान विहार, नारंगी, गुवाहाटी-781171
CONTROLLER OF DEFENCE ACCOUNTS, GUWAHATI
UDAYAN VIHAR” NARANGI, GUWAHATI-781171

फैक्‍स/FAX:0361-2640204

फोन/Ph: 0361-2640394, 2641142

No. E/III/C/Misc/Corr/Vol-XII

Dated: 23-06-2023

Circular

To

The All AO GE/AG(I)

Sub: Guidelines for Reimbursement due to variation of Taxes(GST) rate from 12% to 18%.

******

Please refer to this office circular of even no. dt. 23.03.23 in which it was intimated to all AO GEs to submit Hand Receipt duly audited by AO GE with all connected documents to this office regarding reimbursement due to variation of Taxes(GST) rate from 12% to 18%.

As per GOI, Ministry of Finance (Deptt. of Revenue) notification no 03/2022-Central Tax(Rate) dated 13.07.2022 forwarded vide HQ office letter no. A/IV/65/Rev Sc/Vol-XXIV, dt. 13.12.22, GST rate has increased from 12% to 18% on Works Contract. E-in-C branch has issued clarification/guideline vide letter no. 66546/Manual/GST/46/E8 dated 23.11.2022

Now it has been decided by the competent authority that differences due to variation of GST rate i,e from 12% to 18% on works contract in respect of ongoing works having Bid Submission end date before 18.07.2022 may be verified and processed at AO GEs level as per guidelines issued by E-In-C Branch letter mentioned above.

(Debapriya Das)
Sr. Accounts Officer (E)

Copy to:

1. The All GE/AGE(I) (As per standard list) – For Information w.r.t. above.
2. The IT & SW (Local) – For uploading on official website.

(Debapriya Das)
Sr. Accounts Officer (E)

Source: CDA, Guwahati