Dimapur, February 7: Chief Secretary Nagaland, Temjen Toy IAS, has directed all DDOs to strictly adhere to guidelines before releasing any payments to suppliers, including work contracts.
In an office memorandum, the CS informed that this is in order to facilitate smooth and correct release of payment, including GST, to the contractors and suppliers.
The contractors or suppliers (the word supplier includes works contractors) includes who are supplying taxable goods and services to a department or establishment of the Central Government or State Government; local authority; Governmental agencies; etc.
The CS asked all DDO to ensure that the GSTIN of the supplier is genuine and active and to ensure that the supplier has filed previous period of GST return.
Before initiating any payment, every DDO shall ensure payment of all outstanding liabilities. If any suppliers of goods and services had failed to pay any outstanding liabilities under GST and filed returns, all subsequent payments against those suppliers must be withheld till such tax liabilities are discharged, the OM said.
(Page News Service)