GST Rules amendment: omission and substitution of specified rules redefines Authority functions under the Act. Maharashtra amends the Maharashtra GST Rules by omitting rules 122, 124, 125, 134 and 137, substituting in rule 127 the marginal heading 'Functions' for 'Duties' and replacing duty-oriented wording with a provision that the Authority shall discharge specified functions; and by substituting clause (a) of the Explanation after rule 137 to define Authority as the body notified under sub-section (2) of section 171 of the Act.
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GST Rules amendment: omission and substitution of specified rules redefines Authority functions under the Act.
Maharashtra amends the Maharashtra GST Rules by omitting rules 122, 124, 125, 134 and 137, substituting in rule 127 the marginal heading "Functions" for "Duties" and replacing duty-oriented wording with a provision that the Authority shall discharge specified functions; and by substituting clause (a) of the Explanation after rule 137 to define Authority as the body notified under sub-section (2) of section 171 of the Act.
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