TCS provisions u/s 52 of CGST Act applicable from 01.10.2018. Electronic commerce operator are liable to deduct TCS.
[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 1st 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
Penalty u/s 270A deleted as AO failed to mention under which clause the case of the assessee fall. In a…
Income of section 25 company by deploying ex-servicemen as security guards was not business activity. In a recent judgment, Kerala…
In absence of a valid final assessment order passed within statutory time frame, draft assessment order cannot give rise to…
No disallowance u/s 43B can be made if expenditure has not been not claimed by the assessee in Profit and…
Whether an assessee developing an infrastructure facility of Government is a contractor and ineligible for claim of deduction under Section…
Jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax to condone delay in filing Form No. 10A for Registration u/s…