Notification No. 51/2018
Date: September 13, 2018
Subject: Bringing TCS provisions under GST into force
Description:
This notification appoints 01 October 2018 as the date on which section 52 of the CGST Act (Tax Collected at Source – TCS) comes into force. It enables mandatory TCS compliance by electronic commerce operators, strengthening tax collection in e-commerce transactions.
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