No. F.3 (77)/Fin (Exp-IV)/2020-21/DS-IV/144.—In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:— 1. (1) These rules may be called the Delhi Goods and Services Tax (Fifth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall come into force with effect from 05th day of May, 2020. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 21stApril, 2020, in rule 26 in sub-rule (1), after the proviso, following proviso shall be inserted, namely: - “Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of June, 2020,