Section No. 52 - Collection of Tax at Source
Notification - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
52/2018 - Central Tax 20.09.2018 |
It notifies rate of half percent of the net value of intra-state supplies made through ECO (other than agent) by other suppliers where the consideration is collected by ECO, is to be collected as TCS by such ECO. |
As amended vide notification No.
15/2024-Central Tax, dated 10.07.2024 (w.e.f. 10.07.2024). |
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04/2018-ROD - Central Tax 31.12.2018 |
It inserted an explanation to the Sub-section (4) of Section 52 of the CGST Act, 2017 providing that due date for furnishing the statement under this sub-section for the months of October, November and December, 2018 shall be the 7th February, 2019. |
The CGST (Removal of Difficulties) Order
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