TDS under GST: provisions brought into force for specified government authorities, societies and public undertakings. Brings section 51 of the Central Goods and Services Tax Act into force from 1st day of October, 2018, applying the TDS provisions to specified persons including government-established authorities or bodies with majority participation, societies set up by government under the Societies Registration Act, and public sector undertakings; appointment made under the Maharashtra GST Act, 2017, superseding the earlier state notification except as to prior acts or omissions.
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.
TDS under GST: provisions brought into force for specified government authorities, societies and public undertakings.
Brings section 51 of the Central Goods and Services Tax Act into force from 1st day of October, 2018, applying the TDS provisions to specified persons including government-established authorities or bodies with majority participation, societies set up by government under the Societies Registration Act, and public sector undertakings; appointment made under the Maharashtra GST Act, 2017, superseding the earlier state notification except as to prior acts or omissions.
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