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of <h1>Tamil Nadu Government Activates TDS Provisions u/s 51 of GST Act for Govt Entities from October 2018.</h1> The Tamil Nadu Government has issued a notification under the Tamil Nadu Goods and Services Tax Act, 2017, bringing Section 51, which pertains to tax deduction at source, into effect from October 1, 2018. This applies to certain authorities, boards, and bodies set up by legislative acts or government establishments with significant government participation, societies established by the government under the Societies Registration Act, 1860, and public sector undertakings. This notification supersedes a previous notification from September 15, 2017, except for actions already taken under that notification.
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