TDS liability u/s 51 of CGST Act, 2017 come into force w.e.f. 01-10-2018 - Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or services specified

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.... Central Tax New Delhi, the 13th September, 2018 G.S.R. 868 (E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 33/2017-Central Tax, dated the 15th September, 2017, published in the Gazette of I....

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....l, to carry out any function; (b) Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); (c) public sector undertakings. 4[(d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered....

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.... (d) of sub-section (1) of Section 51 of the said Act, except the person referred to in clause (d) of this notification.] [F. No. 349/58/2017-GST(Pt.)] (Gunjan Kumar Verma) Under Secretary to the Government of India ************ NOTES:- 1. Inserted vide Notification No. 57/2018 - Central Tax dated 23-10-2018 2. Inserted vide Notification No. 61/2018 - Central Tax dated 05-11-2018 3. ....