TDS under Section 51 comes into force for government authorities, registered societies and public sector undertakings. Appoints 1 October 2018 as the date on which the TDS provisions under Section 51 of the Odisha GST Act, 2017 shall come into force and supersedes the earlier 16 September 2017 notification. The commencement applies to: authorities/boards/bodies set up by Parliament or State Legislature or established by government with fifty one percent or more participation; societies established by Central/State/Local Government under the Societies Registration Act, 1860; and public sector undertakings.