Commencement of rule 46 RGST Rules: amendment power appoints a specified date for the rule to take effect. The State Government, invoking rule 5 of the Rajasthan Goods and Services Tax (Fourth Amendment) Rules, 2019, appoints a specific calendar date as the date from which the provisions of rule 46 of the Rajasthan Goods and Services Tax Rules, 2017 shall come into force, thereby fixing the temporal application of that rule by administrative notification.