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of <h1>Gujarat Enforces TDS Provisions u/s 51 of GST Act Effective October 1, 2018.</h1> The Government of Gujarat, through Notification No. 50/2018-State Tax dated 14th September 2018, has announced that section 51 of the Gujarat Goods and Services Tax Act, 2017, concerning Tax Deducted at Source (TDS), will take effect on 1st October 2018. This applies to specific authorities, boards, or bodies established by an Act of Parliament or State Legislature, societies registered under the Societies Registration Act, 1860, and public sector undertakings. The notification supersedes a previous one from 15th September 2017 but does not affect actions taken before this new notification.
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