Provisions related to TDS under CGST Act to come into force with effect from October 01, 2018

Sep 17, 2018 | by Avantis RegTech Legal Research Team

The Central Government has appointed October 01, 2018, as the date on which the provisions of Section 51 of the Central Goods and Services Tax Act, 2017 related to tax deduction at source, shall come into force with respect to persons specified below:

(a)    a department or establishment of the Central Government or State Government; or

(b)   local authority; or

(c)    Governmental agencies; or

(d)   an authority or a board or any other body, -

(i)  set up by an Act of Parliament or a State Legislature; or

(ii)established by any Government, with 51%. or more participation by way of equity or control, to carry out any function;

(e)   Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860);

(f)     public sector undertakings.

[Notification No. 50/2018 – Central Tax]



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