Update on Notification Amendment for Enforcement of Section 51 of the CGST Act

Notification No: 25/2024-Central Tax

Notification Date: 9th October 2024

Applicable Date: 10th October 2024

Relevant Act / Rule: Goods and Service Tax Act, 2017

The Central Board of Indirect Taxes and Customs (CBIC) has amended Notification No. 50/2018-Central Tax concerning Section 51 of the CGST Act, which pertains to the provisions related to Tax Deducted at Source (TDS).

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