This is regarding payment of GST on the gross amount of Honorarium Paid to the PTAs/STAs forwards scrutiny of Project proposals. STA coordinators of different institutes on many fora's had raised the issue of payment of GST along with the amount of Honorarium to PTAs/STAs for Scrutiny of Project Proposals.

In spite of the above guidelines, it has been observed that the state (s) has not assessed the impact of GST holistically as per the guidelines and instead are referring to proposals in a piecemeal manner seeking additional funds.

Ministry of Finance, Department of Revenue - (TRV) vide O.M. dated 04.06.2018 has clarified that the honorarium paid by NRRDA (now NRIDA) to STAs/PTAs for the service rendered by them is liable to pay service Tax/GST.

The matter regarding booking of Income Tax deducted at the prescribed rate from the payment made or credited to the supplier of taxable goods and services or both where the total value of such supply under a contract exceeds Rs. 2.50 lakhs was under consideration.

बिहार माल और सेवा कर अधिनियम 2017 को प्रभावी हुए एक वर्ष बीत चुका है। संवेदकों/आपूर्तिकर्त्ताओं के कर भुगतान में संतोषजनक प्रगति नहीं पाये जाने के फलस्वरूप वाणिज्य कर विभाग द्वारा सभी कार्य प्रमंडलों/सरकारी विभागों से दिनांक 1 जुलाई 2017 से संवेदकों/आपूर्तिकर्त्ताओं को किये गये भुगतान के आंकड़े GSTIN (GST) में प्राप्त निबंधन संख्या सहित, की मांग की गयी है। इन आँकड़ों को प्राप्त करने हेतु वाणिज्य-कर विभाग के पदाधिकारी संबंधित कार्यालयों से लगातार सम्पर्क कर रहे है।