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of <h1>West Bengal Activates Section 51 of GST Act on TDS from October 1, 2018, Superseding Prior Notification.</h1> The Government of West Bengal has announced that section 51 of the West Bengal Goods and Services Tax Act, 2017, concerning Tax Deducted at Source (TDS), will be effective from October 1, 2018. This notification supersedes the previous notification dated September 18, 2017. The provisions apply to entities such as authorities, boards, or bodies established by parliamentary or state legislation or government, with significant government participation, societies under the Societies Registration Act, 1860, and public sector undertakings. The notification is issued by the Additional Secretary to the Government of West Bengal.
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