Tax Collection at Source: Chhattisgarh notifies commencement of TCS provisions under state GST, bringing them into force. The State Government, exercising the commencement power under the Chhattisgarh Goods and Services Tax Act, 2017, appoints the 1st day of October, 2018 as the date on which the provisions of section 52 (relating to Tax Collection at Source) shall come into force by administrative notification.