Appointed day for section 51 relating to Tax Deduction at Source (TDS). - G.O. Ms. No. 47 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT Puducherry, the 25 th September, 2018 G.O. Ms. No. 47 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 1 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), and in supercession of the notification of the Government of Puducherry, Commercial Taxes Secretariat notification issued vide G.O. Ms. No.35/CT/2017-18, dated 20 th September 2017, published in the Gazette of Puducherry, Extraordinary, Part I, No. 145 dated the 20th September, 2017, except as respects things done or omitted to be done before such supercession, the Lieutenant-Governor, Puducherry 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 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 of the Lieutenant-Governor) Dr. V.CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance)