Tcs on sale of goods

Harmehar Kaur (84 Points)

05 April 2021  
if in previous years ie fy 20 -21 if one of the party sale exceeds 50 lakh and we colleceted tcs on it , now from 1 april 2021 if we are giving sale in 2 april for 50000 do we need to collect tcs , seeing its previous years sales as exceeded 50 lakh