GST rules amendment updates Authority functions, omits specified rules and redefines Authority under the Act. The notification omits Rules 122, 124, 125, 134 and 137; amends Rule 127 by changing the marginal heading from 'Duties' to 'Functions' and replacing duty language with a provision that the Authority shall discharge specified functions; and substitutes clause (a) of the Explanation after Rule 137 to define 'Authority' as the authority notified under sub section (2) of Section 171 of the Act. The amendments take effect from the first day of December, 2022.
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Provisions expressly mentioned in the judgment/order text.
GST rules amendment updates Authority functions, omits specified rules and redefines Authority under the Act.
The notification omits Rules 122, 124, 125, 134 and 137; amends Rule 127 by changing the marginal heading from "Duties" to "Functions" and replacing duty language with a provision that the Authority shall discharge specified functions; and substitutes clause (a) of the Explanation after Rule 137 to define "Authority" as the authority notified under sub section (2) of Section 171 of the Act. The amendments take effect from the first day of December, 2022.
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