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
As you are aware, the implementation of TDS Provisions was deferred upto 30th September, 2018.
Now, we would like to inform you that CBIC has issued Notification No. 50/2018- Central Tax dated 13th 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. 1st October, 2018:
c) public sector undertakings.
Members may kindly make a note of the above.