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GST GST Laws and Rules Notifications Central Tax YEAR 2018 CENTRAL TAX NTF. NO. 51/2018, DT. 13/09/2018

CENTRAL TAX NTF. NO. 51/2018, DT. 13/09/2018

Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018

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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