Notification No. 50/2018
Date: September 13, 2018
Subject: Appointment of date for enforcement of TDS provisions under GST
Description:
Appoints 1 October 2018 as the date for implementation of section 51 of the CGST Act. Specifies classes of persons required to deduct tax at source including government bodies, societies and public sector undertakings. Supersedes earlier notification on the same subject.
Effective Date: 1 October 2018
Previous Notification: Notification No. 33/2017 – Central Tax dated 15 September 2017
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