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of <h1>West Bengal GST Act: TDS Provisions u/s 51(1) Effective September 18, 2017, for Government-Linked Entities.</h1> The West Bengal Finance Department, under the authority of the West Bengal Goods and Services Tax Act, 2017, has announced that the provisions of sub-section (1) of section 51, concerning Tax Deducted at Source (TDS), will be effective from September 18, 2017. This applies to 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 to suppliers of taxable goods or services, with the effective date to be announced later based on the Council's recommendations.
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