Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi 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 (Sixth Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force with effect from 9th October, 2019.