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of <h1>Chhattisgarh Implements SGST Act Section 52 on Tax Collected at Source, Effective October 1, 2018.</h1> The Government of Chhattisgarh has issued Notification No. 51/2018-State Tax, dated September 13, 2018, under the Chhattisgarh Goods and Services Tax Act, 2017. This notification announces the enforcement of section 52 of the SGST Act, which pertains to the provisions related to Tax Collected at Source (TCS), effective from October 1, 2018. The notification is issued by the Commercial Tax Department and signed by the Special Secretary, acting on behalf of the Governor of Chhattisgarh.
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