Central Tax Notification No 51 of 2018 dt 13th September, 2018 under GST

Notification no 51/2018 Central Tax date on 13th September, 2018, GST 


Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 

The extract of GST Notification No. 51/2018- Central Tax is given below: 

   Notification No. 51/2018- Central Tax, GST

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]Government of India


Ministry of Finance 

(Department of Revenue) 

Central Board of Indirect Taxes and Customs 

Notification No. 51/2018 – Central Tax


New Delhi, the 13th September, 2018



G.S.R. …..(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 Secretary to the Government of India

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