Commencement of Section 52: appointed to take effect from 1 October 2018 under the Delhi Goods and Services Tax Act. The Lt. Governor, under sub section (3) of section 1 of the Delhi Goods and Services Tax Act, 2017, appoints 1 October 2018 as the date on which the provisions of section 52 of the Act shall come into force by Notification No. 51/2018 - State Tax dated 27 September 2019 issued by the Finance (Revenue 1) Department.