In pursuance of sub-rule (2) of rule 1 of the Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021, No. 35/2021 – State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(142)/Fin.(Exp-I)/2021-22/DS-I/33, dated the 17th January, 2022, the Lieutenant Governor of the National Capital Territory of Delhi, hereby notifies the 1st day of January, 2022, as the date from which the provisions of sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the said rules, shall come into force, refer attachment for further details