NOTIFICATION NO.51/2018-CENTRAL TAX, DATED 13-9-2018

SECTION 1, READ WITH SECTION 52, OF THE CENTRAL GST ACT, 2017 – TCS PROVISIONS APPLICABLE FROM OCTOBER 1, 2018

NOTIFICATION NO.51/2018-CENTRAL TAXDATED 13-9-2018

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.