Notification No. 51/2018
Date: September 13, 2018
Subject: Appointment of date for enforcement of provisions relating to Tax Collection at Source (TCS) under GST
Description:
The notification appoints 1st October, 2018 as the date on which section 52 of the CGST Act, 2017 becomes effective. Section 52 relates to collection of tax at source by electronic commerce operators. From this date, such operators are required to comply with TCS provisions under GST law.
Effective Date: 1st October, 2018