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Notification No. 51/2018-Central Tax [N10-D18]

As at 7 September 2026. In force from 13 September 2018.

Dates: made 13 September 2018; in force 13 September 2018; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 13th September, 2018. Band A.

Cite: Notification No. 51/2018-Central Tax [N10-D18]. Machine: N10-D18.

In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government hereby appoints the 1st day of October, 2018, as the date on which the provisions of section 52 of the said Act shall come into force.

Made under

Recital: "In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government". Names sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 [S10-60T]. Vires verified.

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Notification No. 51/2018-Central Tax [N10-D18]