GST rule implementation establishes a facilitation centre to operationalise specified composition, registration, refund, accounts and return rules. Notification brings specified sub rules of the Delhi Goods and Services Tax Act, 2017 into operation across Composition, Refund, Registration, Accounts and Records, Assessment and Audit, and Return compliance, and establishes a Facilitation Centre at Vyapar Bhawan, Indraprastha Estate, New Delhi to support implementation and administration of the Act and attendant rules.