Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 - 51/2018-State Tax - Mizoram SGST

No.J.21011/1(iii)/2018-TAX/Pt GOVERNMENT OF MIZORAM TAXATION DEPARTMENT . N O T I F I C A T I O N No.51/2018-State Tax Dated Aizawl the 25th Sept., 2018 In exercise of the powers conferred by sub-section (3) of section 1 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereinafter referred to as the said Act), the Governor of Mizoram hereby appoints the 1st day of October, 2018, as the date on which the provisions of section 52 of the said Act shall come into force. Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram, Taxation Department.