Commencement date: Goa GST Fifth Amendment Rules commence from 8th June 2020 under section 164 authority. Appoints the 8th day of June, 2020 as the commencement date for the provisions of the Goa Goods and Services Tax (Fifth Amendment) Rules, 2020, bringing those provisions into force. The appointment is made under section 164 of the Goa Goods and Services Tax Act, 2017 read with rule 3 of the Fifth Amendment Rules, 2020, and references the Fifth Amendment notification dated 5th June, 2020 published in the Extraordinary Official Gazette on 8th June, 2020.