Seeks to bring into effect section 52 of the WBGST Act (provisions related to TCS) from 01.10.2018 - 1345-F.T. - 51/2018-State Tax - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1345-F.T. Dated, Howrah, the 13th September, 2018 No. 51/2018-State Tax In exercise of the powers conferred by sub-section (3) of section 1 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act), the Governor is pleased hereby to appoint the 1st day of October, 2018, as the date on which the provisions of section 52 of the said Act shall come into force. By order of the Governor, RAJSEKHAR BANDYOPADHYAY Additional Secretary to the Government of West Bengal