Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018. - 50/2018-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 18th September 2018. NOTIFICATION Notification No. 50/2018-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1018/C.R.90 /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 ), and in supersession of the Notification of the Government of Maharashtra, Notification No. MGST.1017/C.R.165(1)/Taxation-1 [Notification No. 33/2017- State Tax ],dated the 21st September 2017, published in the Maharashtra Government Gazette, Extraordinary, Part IV-B, No. 294, dated the 21st September 2017, except as respects things done or omitted to be done before such supersession, the Maharashtra Government hereby appoints the 1st day of October, 2018, as the date on which the provisions of section 51 of the said Act shall come into force with respect to persons specified under clauses (a), (b) and (c) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely :- (a) an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one per cent. or more participation by way of equity or control, 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. By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government.