CBIC notifies section 52 of the CGST Act, provisions related to TCS

CBIC notifies section 52 of the CGST Act, provisions related to TCS : Below is the official notificationNo. 51/2018 Central Tax dated13th Se

CA Deepak Gupta

Sep 13, 2018

Last update on Sep 13, 2018

CBIC notifies section 52 of the CGST Act, provisions related to TCS : Below is the official notificationNo. 51/2018 Central Tax dated13th September, 2018

[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 1st 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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