Amendment to GST Rules redefines authority functions, omits specified procedural rules and updates authority definition. The notification amends the 2017 GST Rules under statutory rulemaking power by omitting rules 122, 124, 125, 134 and 137; revising rule 127 to change the marginal heading from 'Duties' to Functions and to replace duty language with an explicit statement that the Authority shall discharge specified functions; and substituting the Explanation's clause (a) to define 'Authority' as the body notified under the Act. These changes take effect from the commencement date stated in the notification.
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Provisions expressly mentioned in the judgment/order text.
Amendment to GST Rules redefines authority functions, omits specified procedural rules and updates authority definition.
The notification amends the 2017 GST Rules under statutory rulemaking power by omitting rules 122, 124, 125, 134 and 137; revising rule 127 to change the marginal heading from "Duties" to Functions and to replace duty language with an explicit statement that the Authority shall discharge specified functions; and substituting the Explanation's clause (a) to define "Authority" as the body notified under the Act. These changes take effect from the commencement date stated in the notification.
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