State Government appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the Telangana Goods and Services Tax Act, 2017 shall come into force - G.O.Ms.No. 267 - Telangana SGST
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Tax deduction at source expanded to specified government bodies and PSUs, with commencement to be notified later. The State Government appoints 18th September, 2017 as the date on which section 51(1) of the Telangana GST Act shall come into force for specified deductors: authorities/boards/bodies established by statute or government with majority equity or control; societies established by government or local authorities under the Societies Registration Act; and public sector undertakings. These persons are required to deduct tax at source from payments made or credited to suppliers of taxable goods or services from a commencement date to be notified subsequently on the GST Council's recommendation. The notification is deemed effective from 15th September, 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax deduction at source expanded to specified government bodies and PSUs, with commencement to be notified later.
The State Government appoints 18th September, 2017 as the date on which section 51(1) of the Telangana GST Act shall come into force for specified deductors: authorities/boards/bodies established by statute or government with majority equity or control; societies established by government or local authorities under the Societies Registration Act; and public sector undertakings. These persons are required to deduct tax at source from payments made or credited to suppliers of taxable goods or services from a commencement date to be notified subsequently on the GST Council's recommendation. The notification is deemed effective from 15th September, 2017.
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