1  Short title and commencement

(1) These rules may be called the Delhi Value Added Tax Rules, 2005

(2) They shall come into force on such date as the Government may, by notification in the official Gazette, appoint:

PROVIDED that different dates may be appointed for different provisions of these rules and any reference in any such provision to the commencement of these rules shall be construed as a reference to the coming into force of that provision.