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In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) read with rule 3 of the Delhi Goods and Services Tax (Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide notification No. 38/2020 – State Tax, dated the 16th February, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, published vide No. F.3 (77)/Fin (Exp-IV)/2020-21/DS-IV/144, dated the 16th February, 2021, the Lt. Governor of the National Capital Territory of Delhi, hereby appoints the 8th day of June, 2020, as the date from which the said provisions of the rules, shall come into force