TMI BlogTDS 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 specifiedX X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 50/2018 Central Tax New Delhi, the 13th September, 2018 G.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 supercession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 33/2017-Central Tax, dated the 15th Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty-one per cent. 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. 1 [ Provided that with respect to persons specified under clause (a) of sub-section (1) of section 51 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unjan Kumar Verma) Under Secretary to the Government of India ******** Notes 1. Inserted vide Notification No. 57/2018 Central Tax dated 23-10-2018 2. Inserted vide Notification No. 61/2018 Central Tax dated 05-11-2018 3. Inserted vide Notification No.73/2018-Central Tax dated 31-12-2018 - Notification Tax Management India - taxmanagemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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