GST INDIA Biz — Appointment of date for enforcement of TDS provisions under GST

Notification No. 50/2018

Date: September 13, 2018

Subject: Appointment of date for enforcement of TDS provisions under GST

Description:

Appoints 1 October 2018 as the date for implementation of section 51 of the CGST Act. Specifies classes of persons required to deduct tax at source including government bodies, societies and public sector undertakings. Supersedes earlier notification on the same subject.

Effective Date: 1 October 2018

Previous Notification:

• Notification No. 33/2017 – Central Tax dated 15 September 2017

Subsequent Amendment:

• Notification No. 25/2024-Central Tax dated 09.10.2024 – Effective from 10.10.2024.

• Notification No. 07/2026-Central Tax dated 27.10.2026 – Effective from 01.11.2026.

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