GST rules amendment redefines Authority functions, substitutes duty language, and omits multiple procedural rules with retrospective effect. The Fourth Amendment Rules, 2022 (effective 1 December 2022) omit rule 122, rules 124 and 125, rule 134 and rule 137; amend rule 127 by replacing the marginal heading 'Duties' with 'Functions' and substituting the duty phrasing with language that the Authority 'shall discharge the following functions'; and substitute clause (a) in the Explanation after rule 137 to define 'Authority' as the Authority notified under subsection (2) of section 171 of the Act.
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Provisions expressly mentioned in the judgment/order text.
GST rules amendment redefines Authority functions, substitutes duty language, and omits multiple procedural rules with retrospective effect.
The Fourth Amendment Rules, 2022 (effective 1 December 2022) omit rule 122, rules 124 and 125, rule 134 and rule 137; amend rule 127 by replacing the marginal heading "Duties" with "Functions" and substituting the duty phrasing with language that the Authority "shall discharge the following functions"; and substitute clause (a) in the Explanation after rule 137 to define "Authority" as the Authority notified under subsection (2) of section 171 of the Act.
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