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of <h1>Gujarat Government Implements Tax Collected at Source Provisions u/s 52 of GST Act Starting October 1, 2018.</h1> The Government of Gujarat, exercising its authority under the Gujarat Goods and Services Tax Act, 2017, has announced that the provisions related to Tax Collected at Source (TCS) under section 52 of the Act will be effective from October 1, 2018. This notification, issued by the Finance Department and signed by the Joint Secretary, is dated September 14, 2018, and is to be considered effective from September 13, 2018.
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