Notifying section 51 of the CGST Act, 2017 for TDS
G. O. (P) No. 114/2017/Taxes Dated:- 18-9-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G. O. (P) No. 114/2017/Taxes
Dated, Thiruvananthapuram, 18th September, 2017
S. R. O. No. 566/2017.-In exercise of the powers conferred by clause (c) of subsection (3) of section 1 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) read with clause (d) of sub-section (1) of section 51 thereof, the Government of Kerala, on the recommendations of the Council, appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with
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he supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the Council, by the State Government.
By order of the Governor,
MINHAJ ALAM,
Secretary to Government.
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.)
On the recommendation of the Goods and Services Tax Council, the government have decided to notify that section 51 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) shall come into force on the 18th day of September, 2017 and also to specify the category of persons under clause (d) of sub-section (1) of section 51 who shall deduct tax at source, at the rate specified under the said
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