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of <h1>Mizoram to Enforce Tax Collected at Source (TCS) u/s 52 of CGST Act Starting October 1, 2018.</h1> The Government of Mizoram, through its Taxation Department, has issued a notification under the Mizoram Goods and Services Tax Act, 2017. The notification, numbered 51/2018-State Tax and dated September 25, 2018, announces that the provisions of section 52 of the Central Goods and Services Tax (CGST) Act, concerning Tax Collected at Source (TCS), will be enforced starting October 1, 2018. This decision is made under the authority granted by sub-section (3) of section 1 of the Mizoram GST Act.
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