| Title | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 |
| Number | 51/2018 |
| Date | 13-09-2018 |
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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.