Commencement of Rule 46 under Delhi GST Rules: provisions appointed to commence from 1 April 2020. Under powers conferred by rule 5 of the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2019, the Lt. Governor, on the Council's recommendation and by notification of the Finance Department, appoints 1 April 2020 as the date from which the provisions of rule 46 of the Delhi Goods and Services Tax Rules, 2017 shall come into force.