Effective Date Set for Central Goods and Services Tax Act, 2017
The Central Government announces the commencement date for section 52 of the Central Goods and Services Tax Act, 2017.
Effective from October 1, 2018, section 52 provisions will be enforced.
Section 52 relates to the collection of tax at source by e-commerce operators.
Issued by Gunjan Kumar Verma, Under Secretary to the Government of India.
The move aims to streamline tax collection processes in the e-commerce sector.
Enhancing compliance measures within the GST framework.
Reflects the government's ongoing efforts to modernize tax administration for economic growth.