GST Rules amendment: omission and restructuring of specified procedural rules and revised Authority functions and definition. The Gujarat GST (Fourth Amendment) Rules, 2022, effective from 1 December 2022, omit rules 122, 124, 125, 134 and 137 of the 2017 Rules; amend rule 127 by changing the marginal heading from 'Duties' to 'Functions' and substituting the duty clause with a functions clause; and replace Explanation clause (a) after rule 137 to define 'Authority' as the Authority notified under subsection (2) of section 171 of the Act.