TDS liability u\/s 51 of CGST Act, 2017 come into force w.e.f. 01-10-2018 – Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or services specified
50\/2018 Dated:- 13-9-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
\nMinistry of Finance
\n(Department of Revenue)
\nCentral Board of Indirect Taxes and Customs
\nNotification No. 50\/2018 – Central Tax
\nNew Delhi, the 13th September, 2018
\nG.S.R. 868 (E).- 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) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 33\/2017-Central Tax, dated the <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n blished by any Government, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Government of India = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" TDS liability u\/s 51 of CGST Act, 2017 come into force w.e.f. 01-10-2018 – Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or services specified50\/2018 Dated:- 13-9-2018 Central GST (CGST)GSTCGSTCGSTGovernment of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. … Continue reading “TDS liability u\/s 51 of CGST Act, 2017 come into force w.e.f. 01-10-2018 – Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or services specified”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13708","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13708","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13708"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13708\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nwith fifty-one per cent. or more participation by way of equity or control, to carry out any function;
\n(b) Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860);
\n(c) public sector undertakings.
\n4[(d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered person]
\n1[Provided that with respect to persons specified under clause (a) of sub-section (1) of section 51 of the Act, nothing in this notification shall apply to the authorities under the Ministry of Defence, other than the authorities specified<\/p>\n
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\nNOTES:-
\n1.
\nInserted vide Notification No. 57\/2018 – Central Tax dated 23-10-2018
\n2.
\nInserted vide Notification No. 61\/2018 – Central Tax dated 05-11-2018
\n3.
\nInserted vide Notification No.73\/2018-Central Tax dated 31-12-2018
\n\t4.
\n\tInserted vide Notification No. 25\/2024-Central Tax dated 09-10-2024 w.e.f. 10-10-2024
\n5.
\nSubstituted vide Notification No. 25\/2024-Central Tax dated 09-10-2024 w.e.f. 10-10-2024 before it was read as,
\n"3[Provided also that nothing in this notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act.]"<\/p>\n
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