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of <h1>Maharashtra GST Act 2017: Section 51(1) TDS Provisions Start September 18, 2017, for Government and Public Entities.</h1> The Government of Maharashtra, under the Maharashtra Goods and Services Tax Act, 2017, has appointed September 18, 2017, as the commencement date for implementing provisions of section 51(1) concerning tax deduction at source (TDS). This applies to specified authorities, boards, or bodies with significant government participation, societies established by government entities, and public sector undertakings. These entities are required to deduct tax from payments made to suppliers of taxable goods or services. The effective date for this obligation will be announced later based on recommendations from the Council.
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