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<h1>Odisha GST Rules Amended: Rules 122, 124, 125, 134, 137 Omitted; Rule 127 and Authority Definition Updated.</h1> The Odisha Goods and Services Tax (Fourth Amendment) Rules, 2022, effective from December 1, 2022, amends the Odisha Goods and Services Tax Rules, 2017. Key changes include the omission of rules 122, 124, 125, 134, and 137. Additionally, in rule 127, the term 'Duties' is replaced with 'Functions,' and the wording is modified to emphasize the functions of the authority. The definition of 'Authority' in the explanation following rule 137 is updated to refer to the authority notified under section 171(2) of the Act. These amendments are enacted by the State Government based on the GST Council's recommendations.