GST rule functions redefinition: Authority functions restated and several rules omitted under Odisha GST amendment. The Odisha GST amendment omits rules 122, 124, 125, 134 and 137 and revises rule 127 by changing the marginal heading from 'Duties' to 'Functions' and substituting the operative wording so the authority 'shall discharge the following functions'. The Explanation's clause (a) is replaced to define Authority as the authority notified under sub section (2) of section 171 of the Act. The amendment is made under section 164 of the Act and is effective from the notified commencement date.
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GST rule functions redefinition: Authority functions restated and several rules omitted under Odisha GST amendment.
The Odisha GST amendment omits rules 122, 124, 125, 134 and 137 and revises rule 127 by changing the marginal heading from "Duties" to "Functions" and substituting the operative wording so the authority "shall discharge the following functions". The Explanation's clause (a) is replaced to define Authority as the authority notified under sub section (2) of section 171 of the Act. The amendment is made under section 164 of the Act and is effective from the notified commencement date.
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