TDS deduction from the payment made or credited to the supplier of taxable goods or services or both. - ERTS(T) 65/2017/Pt/026 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT Notification Dated Shillong, the 1 st Nov, 2017. No. ERTS(T) 65/2017/Pt/26 - In exercise of the powers conferred by sub-section (3) of Section 1 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) , the Government of Meghalaya hereby 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 respect to persons specified under clauses (a) and (b) of sub-section (1) of Section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of Section 51 of the said Act, namely:- (a) an authority or a board or any other body, (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one percent or more participation by way of equity or control, to carry out any function; (b) society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); (c) public sector undertakings: Provided that the said persons shall be liable to deduct tax from the payment made or credited to the 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. Sd/- P. W. Ingty Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department. Memo No. ERTS(T) 65/2017/Pt/26-A Dated Shillong, the 1st Nov, 2017