Seeks to bring section 51 of the NGST Act provisions related to TDS into force w.e.f 1st Oct,2018 - FIN/REV-3/GST/1/08 (Pt-1) (Vol. 1)/262 - Nagaland SGST
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TDS under NGST Act: withholding obligations apply to government authorities, societies and public sector undertakings. The State Government appoints 1 October 2018 as the commencement date for the withholding provisions of section 51 of the Nagaland GST Act, bringing Tax Deducted at Source into force for specified deductors and superseding an earlier notification; covered persons include government authorities or bodies with majority government participation, societies established by government or local authorities, and public sector undertakings.
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.
TDS under NGST Act: withholding obligations apply to government authorities, societies and public sector undertakings.
The State Government appoints 1 October 2018 as the commencement date for the withholding provisions of section 51 of the Nagaland GST Act, bringing Tax Deducted at Source into force for specified deductors and superseding an earlier notification; covered persons include government authorities or bodies with majority government participation, societies established by government or local authorities, and public sector undertakings.
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