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        GST - States

        Notification to bring into effect section 51 (provisions related to TDS) of the RGST Act, 2017 with effect from 01.10.2018. - F.12(46)FD/Tax/2017-Pt-V-113 - Rajasthan SGST

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        TDS obligations under GST come into effect for specified government bodies and PSUs, imposing withholding duties. Notification appoints 1 October 2018 as the date on which section 51 of the Rajasthan GST Act, 2017 (TDS provisions) shall come into force for specified deductors, superseding the earlier notification of 15 September 2017. The covered persons include authorities/boards/bodies with government setup or majority government participation, societies registered under the Societies Registration Act, 1860 established by government bodies, and public sector undertakings.
                          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 obligations under GST come into effect for specified government bodies and PSUs, imposing withholding duties.

                                Notification appoints 1 October 2018 as the date on which section 51 of the Rajasthan GST Act, 2017 (TDS provisions) shall come into force for specified deductors, superseding the earlier notification of 15 September 2017. The covered persons include authorities/boards/bodies with government setup or majority government participation, societies registered under the Societies Registration Act, 1860 established by government bodies, and public sector undertakings.


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