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

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

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) (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.

[F. No. 349/58/2017-GST(Pt.)]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

Notification No : 51/2018-Central Tax
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-51-central-tax-english-new.pdf

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