Central Tax Notifications

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
PDF Download

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.