TCS provisions under GST: brought into force from 1 October 2018 by state notification, effective date set. The State Government, exercising the power under sub section (3) of section 1 of the Tripura SGST Act, 2017, designated 1 October 2018 as the date on which the provisions of section 52 concerning TCS shall come into force, thereby fixing the operative commencement date for the collection at source obligations under the State GST law.