Rule commencement: effective date set for activation of amended GGST rule under the Fourth Amendment Rules. The State, exercising powers under rule 5 of the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2019, appoints 1st April, 2020 as the date from which the provisions of rule 46 of the GGST Rules, 2017 shall come into force, thereby formalising the commencement of the amended provision by administrative notification.