Commencement of SGST Rule 46 appointed under amendment rules, effective from the first of April. The Government, under powers conferred by rule 5 of the Sikkim Goods and Services Tax (Fourth Amendment) Rules, 2019, appoints the 1st day of April, 2020 as the date from which the provisions giving effect to rule 46 of the SGST Rules, 2017 shall come into force, following the Council's recommendation and the amendment's publication particulars.