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The Central Government appoints the 1st day of October, 2018, as the date on which the provisions of section 52 of the Central Goods and Services Tax Act, 2017 come into force. Section 52 contains provisions related to Tax Collection at Source. The notification applies to all persons and entities subject to the Central Goods and Services Tax Act, 2017.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 51/2018 – Central Tax
New Delhi, the 13th September, 2018
G.S.R. .....(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) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1^st day of October, 2018, as the date on which the provisions of section 52 of the said Act shall come into force.
[F. No. 349/58/2017-GST(Pt.)]
(Gunjan Kumar Verma) Under Secretary to the Government of India
