Circular No.ES/210/2018-19 September 14, 2018
To: Members of the Council
Sub.: CBIC seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018
We would like to inform you that CBIC has issued Notification No. 51/2018- Central Tax dated 13th September, 2018 notifying that the provisions relating to Tax Collected at Source (TCS) under Section 52 of the CGST Act, 2017 shall be applicable w.e.f. 1st October, 2018.
This is for your information.