Tax Deduction at source as per Section 51 of Goa Goods and Services Tax Act, 2017 and Section 51 of the Central Goods and Services Tax Act, 2017 and procedure / guidelines to be followed by Drawing and Disbursing Officers (DDO s) / Government Departments or Government Agencies / Local authorities etc. of the State Government. – GST – States – 8/1/2017-Fin (R&C) – Dated:- 25-9-2018 – Government of Goa Department of Finance (Revenue & Control) Secretariat, Porvorim, Bardez – Goa – 403521. No. 8/1/2017-Fin (R&C) Dated:- 25/09/2018 Read: Circular No. 8/1/2017-Fin(R&C) dated 25/07/2017. CIRCULAR Sub:-Tax Deduction at source as per Section 51 of Goa Goods and Services Tax Act, 2017 and Section 51 of the Central Goods and Services Tax
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2017, and also, section 51 of the CGST Act, 2017, had not been brought into force and thus, the said levy of TDS had not been implemented till date. 2. Pursuant to the decision taken by the GST Council, the Central Government vide Notification No. 50/2018-Central Tax dated 13/09/2018 (published in The Gazette of India : Extraordinary, Part II – Section 3 (i) dated 13/09/2018) has notified 01/ 10/2018 as the date on which section 51 of the CGST Act, 2017, shall come into force. Likewise, the State Government, vide Notification No. 38/1/2017/Fin(R&C)(72) dated 21/09/2018 (published in the Official Gazette, Extraordinary No. 2, Series I No. 25, dated 21/09/2018) has notified 01/10/2018 as the date on which the provisions of section 51 of t
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