Notification No 51/2018 Central Tax : TCS provision of Section 52 of CGST Act enforced from 01.10.18

By | September 13, 2018
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(Last Updated On: September 13, 2018)

Notification No 51/2018 Central Tax

Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018

Notification No 51/2018 Central Tax

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 51/2018 – Central Tax

New Delhi, the 13th September, 2018

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1 st day of October, 2018, as the date on which the provisions of section 52 of the said Act shall come into force

[F. No. 349/58/2017-GST(Pt.)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India

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