Commencement of GST amendment provisions is notified from 1 April 2020 under the Uttarakhand rules. The commencement of the provisions in rule 5 of the Uttarakhand Goods and Services Tax (Fourth Amendment) Rules, 2019 is appointed with effect from 1 April 2020. The notification, issued in public interest under the power conferred by sub-rule (2) of rule 1, fixes the operative date from which the specified amendment provisions shall come into force.