Seeks to bring section 52 of the MGST Act (provisions related to TCS) into force w.e.f 01.10.2018. - 51/2018-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated 18th September 2018 NOTIFICATION Notification No. 51/2018-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1018/C.R.93/Taxation-1. In exercise of the powers conferred by sub-section (3) of section 1 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act ), the Maharashtra Government hereby appoints 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 and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government.