Relevant circulars, notifications, clarifications issued by Government
1. Press Release issued by Central Government as part of recommendations made in 26th GST Council meeting held on 10.03.2018 – extends suspension till 30.06.2018 for TDS and TCS provisions.
2. Notification No. 33/2017 – Central Tax dated 15.09.2017 – notifying such persons or category of persons liable to deduct tax under Section 51.