GST rules commencement notification brings the Uttarakhand amendment rules into force from the appointed date. Commencement of the Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2020 was notified under section 164 of the Uttarakhand Goods and Services Tax Act, 2017 read with rule 3 of the amendment rules. The notification appoints the specified commencement date as the date from which the amended rules come into force in public interest.