Issued under section 1(3) of the CGST Act, this notification appoints 01 October 2018 as the date on which section 51 (TDS provisions) come into force for authorities, boards, societies and public sector undertakings specified under section 51(1)(a) to (d). It marks the operationalisation of TDS under GST.

Amendment:

Yes it has been amended through notification 25/2024, 73/2018, 61/2018, 57/2018