Notification power: Commissioner may mandate prescribed forms and publish notifications that take effect only after Gazette publication. The Commissioner may notify and publish forms for reporting to Value Added Tax authorities and require reporting using those forms; may issue notifications to carry out the purposes of the Act so long as they are not inconsistent with the Act or rules; notifications may stipulate matters necessary for administration; and every notification must be published in the official Gazette and has no effect before such publication. Amendments substitute certain wording and delete a prior penalty clause.