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TDS Deduction u/s 51 of CGST Act Effective from October 1, 2018 for Payments to Suppliers.
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....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....