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of <h1>Delhi GST Act: Tax Deduction Rule for Authorities and PSUs Begins September 18, 2017, u/s 51(1.</h1> The Lt. Governor of the National Capital Territory of Delhi designated September 18, 2017, as the date for implementing sub-section (1) of Section 51 of the Delhi Goods and Services Tax Act, 2017. This applies to authorities, boards, or bodies established by Parliament or State Legislature, societies registered under the Societies Registration Act, 1860, 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 tax deduction will be announced later based on the Council's recommendations.
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