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of <h1>Odisha Announces Enforcement of Tax Deduction at Source u/s 51 of GST Act Starting September 18, 2017.</h1> The notification issued by the Finance Department of the State Government of Odisha, dated September 16, 2017, under S.R.O. No. 410/2017, designates September 18, 2017, as the commencement date for the enforcement of sub-section (1) of Section 51 of the Odisha Goods and Services Tax Act, 2017. This provision applies to specified authorities, boards, bodies, societies, and public sector undertakings, which are required to deduct tax at source from payments made to suppliers of taxable goods or services. The implementation of this tax deduction obligation is subject to a future notification based on recommendations from the Goods and Services Tax Council.
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