Lt. Governor of National Capital Territory of Delhi appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of Section 51 of the said Act shall come into force - 33/2017 - Delhi SGST

Tax deduction at source for government-controlled entities triggered; commencement appointed, deduction obligation to follow on council recommendation.

The Lt. Governor, invoking the Delhi GST Act, appoints a specified date as the commencement of the provision imposing tax deduction at source for: government-setup or government-established authorities/boards/bodies with majority participation, societies established by government under the Societies Registration Act, and public sector undertakings; provided that the obligation to deduct tax from payments to suppliers will commence from a subsequently notified date upon recommendation of the GST Council.