| Date: |
13-09-2018
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| Notification No: |
Notification No. 51/2018 – Central Tax
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
F. No. 349/58/2017-GST(Pt.)] |
| Subject: |
Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018
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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) (here in after referred to as the said
Act), the Central Government here by 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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