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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 51/2018 – Central Tax
New Delhi, the 13
th
September, 2018

G.S.R. …..(E).— 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 1
st
day of October, 2018, as the date on
which the provisions of section 52 of the said Act shall come into force.

[F. No. 349/58/2017-GST(Pt.)]


(Gunjan Kumar Verma)
Under Secretary to the Government of India
notifications no 51 2018 central tax | iKargos