Central Tax Notifications
| Notification Number | Date | Subject | Descriptions |
| 51/2018 | 13/Sep/18 | Appoints 1st October, 2018 as the date for enforcing Section 52 of CGST ( TCS on e-commerce operators) | TCS provision on e-commerce operators will get implemented wef 1st October 2018 |
| 50/2018 | 13/Sep/18 | Appoints 1st October, 2018 as the date for enforcing Section 51 of CGST ( TDS on notified persons) | TDS provision will be applicable to the following persons: (a) an authority or a board or any other body (either set up by an Act of Parliament or a State Legislature or established by any Govt.) with 51% or more participation by way of equity control, to carry on 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.
|
| 49/2018 | 13/Sep/18 | Notification amending CGST Rule 2017 (CGST (Tenth Amendment) Rules, 2018 | Form GSTR-9C (refer Rule 80(3)) to be submitted along with Annual Return containing (Part A – Reconciliation Statement & Part B – Certification [Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit] |
Also read:
