Section No. 51 - Tax Deduction at Source

Notification - Number and Date
Brief Details
Amended
Superseded
Rescinded
Remark, If any
50/2018 - Central Tax 13.09.2018

It brought into force the provisions of Section51 (1) (a), (b), (c) and (d) of the CGST Act, 2017 with effect from 01.10.2018. It specified persons under clause (d) of sub-section (1) of Section 51 of the CGST Act, 2018. 
Notification No.

57/2018-Central Tax, dated 23.10.2018
61/2018-Central Tax, dated 05.11.2018. 
73/2018-Central Tax, dated 31.12.2018.
25/2024-Central Tax, dated 09.10.2024 (w.e.f. 10.10.2024).