Section 52 of CGST Act, 2017 Relating to TCS come into force from 1 Oct 2018

[Central Tax Notification No. 51 dated 13^th September 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.

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