GST Rules amendment redefines Authority functions and omits specified rules, effective procedural change in Meghalaya GST framework. Amendment to the Meghalaya GST Rules, effective 1 December 2022, omits rules 122, 124, 125, 134 and 137; rewords rule 127 by substituting the marginal heading 'Duties' with 'Functions' and replacing duty-oriented language with an enumerated list of functions for the Authority; and substitutes clause (a) in the Explanation after rule 137 to define 'Authority' as the body notified under the Act.
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GST Rules amendment redefines Authority functions and omits specified rules, effective procedural change in Meghalaya GST framework.
Amendment to the Meghalaya GST Rules, effective 1 December 2022, omits rules 122, 124, 125, 134 and 137; rewords rule 127 by substituting the marginal heading "Duties" with "Functions" and replacing duty-oriented language with an enumerated list of functions for the Authority; and substitutes clause (a) in the Explanation after rule 137 to define "Authority" as the body notified under the Act.
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