Notification No. 33/2017
Date: September 15, 2017
Subject: Notification of provisions relating to tax deduction at source (TDS)
Description:
This notification appoints the date for implementation of TDS provisions under section 51 of the CGST Act. It specifies categories of persons required to deduct tax at source under GST. The notification facilitates future operationalisation of TDS under GST.
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