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TDS liability under Section 51 of CGST, 2017 come into force w.e.f. 18-9-2017 - Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or services specified

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..... nance Department of Revenue Central Board of Excise and Customs Notification No. 33/2017 Central Tax New Delhi, the 15th September, 2017 G.S.R. 1163 (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) , the Central Government hereby appoints the 18th day of September, 2017 as the date .....

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..... 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 Central Government. [F. No. 349/58/2017-GST(Pt.)] (Dr.Sreeparvathy S.L.) Under Secretary to the Government of India - Notification Tax Management India - ta .....

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