Seeks to bring section 51 of the SGST Act (provisions related to TDS) into force w.e.f 01.10.2018 - F-10-49/2018/CT/V (87) - 50/2018-State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Atal Nagar, Raipur Notification No. 50/2018-State Tax Atal Nagar, Raipur 13 th September, 2018 No. F-10-49 /2018/CT/V (87) - In exercise of the powers conferred by sub-section (3) of section 1 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) and in super cession of the notification No. 33/2017-State Tax, No. F-10-73/2017/CT/V (124), dated the 15 th September, 2017 of the Government of Chhattisgarh, Commercial Tax Department, published in the Gazette (Extraordinary) of Chhattisgarh, No. 420, dated the 22 nd September, 2017, except as respects things done or omitted to be done before such supersession, the State Government hereby appoints the 1 st 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 subsection (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 percent 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 Chhattisgarh, (SANGEETHA P.) Special Secretary