GST – Collection of tax at source (TCS) – Section 52 of the CGST Act comes into force w.e.f 01.10.2018
51/2018 Dated:- 13-9-2018 Central GST (CGST)
GST
CGST
CGST
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. 869 (E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (
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