Commencement of GST rule 5 set to commence on appointed date under the Fourth Amendment Rules notification. The State Government, exercising powers under the Odisha Goods and Services Tax (Fourth Amendment) Rules, 2019 and on the recommendation of the Goods and Services Tax Council, appoints the 1st day of April, 2020 as the date on which the provisions of rule 5 shall come into force, citing the enabling amendment notification of 29th June, 2019.