CBIC notifies 01.10.2018 as date for GST-TDS / TCS sections to come into effect gauravkenkre As notified by CBIC, the TDS section under GST Act i.e. Section 51 will come into force from 01.10.2018. The…To access this content, you must purchase a membership plan from the Buy/Renew Subscription Section, or log in if you are a member.