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<h1>TDS Liability u/s 51 of CGST Act Enforced from October 1, 2018; Key Entities and Exceptions Listed.</h1> The notification from the Government of India, Ministry of Finance, dated September 13, 2018, announces the enforcement of TDS liability under section 51 of the CGST Act, 2017, effective October 1, 2018. It specifies the entities required to deduct TDS on payments to suppliers of taxable goods or services. These entities include authorities or bodies set up by legislation, societies established by government entities, and public sector undertakings. Exceptions are noted for certain Ministry of Defence authorities and transactions between public sector undertakings. Amendments to these provisions were made through subsequent notifications.