GST rule amendments: omissions and substitutions redefine authority functions and the definition of Authority. The Kerala Goods and Services Tax (Second Amendment) Rules, 2023 amend the 2017 Rules by omitting rules 122, 124, 125, 134 and 137; substituting the marginal heading of rule 127 from 'Duties' to 'Functions' and replacing the duty language with a functions enumeration; and amending the Explanation to rule 137 to define 'Authority' as the authority notified under the relevant provision of the Act.
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GST rule amendments: omissions and substitutions redefine authority functions and the definition of Authority.
The Kerala Goods and Services Tax (Second Amendment) Rules, 2023 amend the 2017 Rules by omitting rules 122, 124, 125, 134 and 137; substituting the marginal heading of rule 127 from "Duties" to "Functions" and replacing the duty language with a functions enumeration; and amending the Explanation to rule 137 to define "Authority" as the authority notified under the relevant provision of the Act.
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