Notification No. 51/2018 – Central Tax: Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w. e. f 01.10.2018.

Important Keyword: Section 1(3) CGST Act 2017, F. No. 349/58/2017(Pt.), Notification No. 51/2018 – Central Tax.

[F. No. 349/58/2017(Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 13^th September, 2018

Notification No. 51/2018 – Central Tax

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

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.

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

Read More: Notification No. 53/2018 – Central Tax: Seeks to make amendments (Eleventh Amendment, 2018) to the Central Goods and Services Tax Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.

Web Stories: Notification No. 53/2018 – Central Tax: Seeks to make amendments (Eleventh Amendment, 2018) to the Central Goods and Services Tax Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.

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