CBIC seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018

Circular No.ES/209/2018-19                                                   September 14, 2018

To: Members of the Council

Sub.: CBIC seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018

Dear Member,

As you are aware, the implementation of TDS Provisions was deferred upto 30^th September, 2018.

Now, we would like to inform you that CBIC has issued Notification No. 50/2018- Central Tax dated 13^th September, 2018  notifying that the provisions relating to Tax Deducted at Source (TDS) under Section 51 of the CGST Act, 2017 with respect to the following persons shall be applicable w.e.f. 1^st October, 2018:

1. an authority or a board or any other body with fifty-one per cent. or more participation by way of equity or control, to carry out any function;

1. set up by an Act of Parliament or a State Legislature; or
2. established by any Government,

2. Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860);

     c)   public sector undertakings.

Members may kindly make a note of the above.

Thanking You,

Yours faithfully,

S.BALARAJU
EXECUTIVE DIRECTOR