Tax Collection at Source commencement appointed to take effect 1 October under Mizoram GST enabling provision. The state taxation department notification appoints a commencement date for the Tax Collection at Source provision of the Mizoram Goods and Services Tax Act, 2017, exercising the enabling power under sub section (3) of section 1 and thereby bringing the TCS mechanism into operational effect within the State, with attendant administrative and compliance consequences for affected persons and authorities.
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.
Tax Collection at Source commencement appointed to take effect 1 October under Mizoram GST enabling provision.
The state taxation department notification appoints a commencement date for the Tax Collection at Source provision of the Mizoram Goods and Services Tax Act, 2017, exercising the enabling power under sub section (3) of section 1 and thereby bringing the TCS mechanism into operational effect within the State, with attendant administrative and compliance consequences for affected persons and authorities.
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