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of <h1>Gujarat GST Act: Section 51(1) Effective from Sept 18, 2017, for Government Entities to Deduct Tax on Payments.</h1> The Government of Gujarat, under the Gujarat Goods and Services Tax Act, 2017, has designated September 18, 2017, as the effective date for implementing sub-section (1) of section 51. This applies to authorities, boards, or bodies with over 51% equity or control set up by legislation or government, societies established by the government, and public sector undertakings. These entities are required to deduct tax from payments to suppliers of taxable goods or services. The specific date for commencing this tax deduction will be announced later, based on the Council's recommendations.
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