Opening of zero

balance link
DSC enrolment Bringing back all
account for every DSC
Providing PFMS code of checker and Registration of CGF related funds
cluster (in the enrolment of
Particulars to be done assigned to SPMRM Providing list of taxes/duties/charges that State deducts before paying vendor maker in cluster- vendors in balance in various
same bank as the approver in
scheme at the State level login in RurbanSoft agency accounts to
State Nodal PFMS
S.No
RurbanSoft the SNA A/C
Agency (SNA)
account).
Timeline as per letter dated
24.05.2019 regarding SOP on Timeline: 07th TImeline: 07th
PFMS CODE Name of taxes with percentage of tax levied 14th June 20th June 24th June 27th June 5th July
payments to vendors through June June
PFMS
State/UTs Yes/No Yes/No Yes/No Yes/No Yes/No Yes/No Yes/No
Sl No. Name of the Tax/Duty/Charge that are deducted % of deductions

1 Goods Service Tax Tenders 2%, Non tenders 12%

2 Earnest Money Deposit 2.5%
3 Income Tax 2%
4 Seigniorage Charges As per work estimate
5 Labour Cess 1%
1 Andhra Pradesh Yes AP154 Yes 6 Quality Control Charges 0.5%
7 National Academy of Construction 0.1%
8. Administrative Charges/Petty Supervisory 3%
9. Further Security Deposit (If necessary) 2.5%
10. Withheld (Incomplete purpose) 5%

Yes
2 Arunachal Pradesh
3 Assam Yes AS-87 Yes
4 Bihar Yes 1) TDS on CGST 1%
2) TDS on SGST 1%
3) TDS (Income Tax) 1%
4) TDS (Income Tax) 2%
5) TDS (Income Tax) 5%
6) TDS (Income Tax) 10%
7) TDS (Income Tax) 20%
8) Royalty
9) Labour Cess
10) Security Deposit
11) Damages (Liquidated Damages)
12) Withheld
13) With held Amount

:: Name & percentage of Statutory Deductions at

source ,Chhattisgarh:-
(1) 2% T.D.S (194C) & 2% G.S.T(CGST+SGST)
5 Chhattisgarh Yes CT44 Yes for tendered venders. Yes
(2) 12% G.S.T(CGST+SGST) for Non-tendered venders.
(3) 10% T.D.S (194J) for Consultants.

6 Goa
7 Gujarat Yes GJ61 Yes Yes
8 Haryana Yes HR135 Yes CGST,IGST,CESS,UTGST,Labour cess ,GST
9 Himachal Pradesh Yes
10 Jammu & Kashmir
11 Jharkhand Yes JH43
12 Karnataka Yes KA92
13 Kerala Yes KL-41 Yes Income Tax (1%), GST[CGST+SGST]-(2%),Kerala Construction Worker's Welfare Fund(1%),
MPRURBAN
14 Madhya Pradesh Yes 1616 Yes TDS,GST,Professional Taxes,Service tax,GST on TDS
15 Maharashtra Yes MH35 Yes Same as common in all States
16 Manipur Yes Yes
17 Meghalaya Yes ML-715
18 Mizoram Yes MZ-29 Yes No taxes levied to vendors Yes
19 Nagaland Yes NL-32 Yes state GST
20 Odisha Yes OR14 Yes
1. List of TDS - a) TDS - 192 B, (Average of income tax), b) TDS - 194 C, (1% for Sole proprietor
& 2% for Company), c) TDS - 194 J, (10%); 2. Punjab Development Tax (Income above Rs. 2.5
21 Punjab Yes PB63 Yes lakh per annum, Rs. 200 per month will be deducated)
22 Rajasthan Yes

GST, Mobilisation advance recovery, Machine advance recovery, Security deposit, Storage charge,
23 Sikkim Yes SK18 Yes TDS on CGST, TDS on SGST, TDS on Income tax, Labour cess, Royalty
24 Tamil Nadu Yes TN29 Yes Yes
25 Telangana Yes TL6 Yes Yes
26 Tripura Yes Yes
27 Uttar Pradesh Yes UP42 Yes TDS (2%) Yes
28 Uttarakhand Yes 2703 Yes GST,TDS
29 West Bengal
30 Andaman & Nicobar Islands Yes AN17 Yes
31 Dadra & Nagar Yes DN32 Yes 192-A (Employee Salary), 194-J(10%) Audit, 194-C(1%-2%) Vendors, GST-1%-2% Yes
Income Tax TDS (2%)
GST TDS (2%)
32 Daman & Diu Yes DD43 Yes Labour Welfare cess (1%) yes
33 Delhi
34 Lakshadweep
35 Puducherry Yes PY42