Commencement of Central Goods and Services Tax Act, 2017

The Central Government announces the commencement date for section 51 of the Central Goods and Services Tax Act, 2017. Effective from October 1, 2018, section 51 provisions will be enforced for specified entities.

Entities include authorities, boards, bodies with majority government participation, and societies under the Societies Registration Act, 1860. Also applicable to public sector undertakings.

Issued by Gunjan Kumar Verma, Under Secretary to the Government of India. This move aims to streamline tax compliance for government-related bodies and organizations.

Reflects ongoing efforts to enhance tax administration efficiency under the GST framework.