MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 13th September, 2018
No. 51/2018–Central Tax
G.S.R. 869(E).—In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1st day of October, 2018, as the date on which the provisions of section 52 of the said Act shall come into force.
[F. No. 349/58/2017-GST (Pt.)]
GUNJAN KUMAR VERMA, Under Secy.