GST rule amendments modify functions, omit several procedural rules, and redefine Authority and its functions. Chhattisgarh's Fourth Amendment to the GST Rules omits rules 122, 124, 125, 134 and 137; substitutes the marginal heading of rule 127 from 'Duties' to 'Functions' and rephrases its operative language to require that the Authority 'shall discharge the following functions'; and replaces the Explanation to clarify that 'Authority' means the Authority notified under the statute governing such notifications, with the amendment deemed operative from the first day of December, 2022.
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GST rule amendments modify functions, omit several procedural rules, and redefine Authority and its functions.
Chhattisgarh's Fourth Amendment to the GST Rules omits rules 122, 124, 125, 134 and 137; substitutes the marginal heading of rule 127 from "Duties" to "Functions" and rephrases its operative language to require that the Authority "shall discharge the following functions"; and replaces the Explanation to clarify that "Authority" means the Authority notified under the statute governing such notifications, with the amendment deemed operative from the first day of December, 2022.
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