TDS liability under Section 51 of CGST, 2017 come into force w.e.f. 18-9-2017 - Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or services specified - 33/2017 - Central GST (CGST)

TDS under Section 51 requires specified government and public bodies to deduct tax on payments to suppliers from notified commencement.

TDS under the Central GST imposes a withholding obligation on specified government bodies, societies and public sector undertakings to deduct tax from payments to suppliers of taxable goods or services; commencement for these persons is appointed under Section 51 but made effective from a subsequent date to be notified after recommendation of the GST Council.