Tax Collection at Source commencement declared, provisions to come into force on appointed day under GST. The Lieutenant Governor, exercising powers under the territorial Goods and Services Tax Act, designates an appointed day on which the Tax Collection at Source provision shall become operative, thereby triggering the legal duty to collect tax at source where the provision applies; the notification is administrative and limited to declaring the commencement date for TCS under the GST regime.
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 declared, provisions to come into force on appointed day under GST.
The Lieutenant Governor, exercising powers under the territorial Goods and Services Tax Act, designates an appointed day on which the Tax Collection at Source provision shall become operative, thereby triggering the legal duty to collect tax at source where the provision applies; the notification is administrative and limited to declaring the commencement date for TCS under the GST regime.
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