{"id":14322,"date":"2018-09-25T00:00:00","date_gmt":"2018-09-24T18:30:00","guid":{"rendered":""},"modified":"2018-09-25T00:00:00","modified_gmt":"2018-09-24T18:30:00","slug":"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-di","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=14322","title":{"rendered":"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&#39;s) \/ Government De"},"content":{"rendered":"<p>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&#39;s) \/ Government Departments or Government Agencies \/ Local authorities etc. of the State Government.<br \/>8\/1\/2017-Fin (R&#038;C) Dated:- 25-9-2018 Goa SGST<br \/>GST &#8211; States<br \/>Government of Goa<br \/>\nDepartment of Finance (Revenue &#038; Control)<br \/>\nSecretariat, Porvorim,<br \/>\nBardez &#8211; Goa &#8211; 403521.<br \/>\nNo. 8\/1\/2017-Fin (R&#038;C)<br \/>\nDated:- 25\/09\/2018<br \/>\nRead: Circular No. 8\/1\/2017-Fin(R&#038;C) dated 25\/07\/2017.<br \/>\nCIRCULAR<br \/>\nSub:-Tax Deduction at source as per Section 51 of Goa Goods and Services Tax Act, 2017 and Section 51 of the Central Goods and Service<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=57517\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>T Act, 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.<br \/>\n2. 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 &#8211; 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&#038;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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=57517\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#39;s) \/ Government Departments or Government Agencies \/ Local authorities etc. of the State Government.8\/1\/2017-Fin &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=14322\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;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&#39;s) \/ Government De&#8221;<\/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-14322","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14322","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=14322"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14322\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}