GST rules amendment updates specified rule omissions and redefines the Authority's functions under the GST framework. The Delhi Goods and Services Tax (Fourth Amendment) Rules, 2022 amend the 2017 Rules effective 1st December, 2022 by omitting specified rules, rewording rule 127 to change the marginal heading from 'Duties' to 'Functions' and substituting the duty-based formulation with a functions-based formulation, and replacing clause (a) in the Explanation to define 'Authority' as the Authority notified under the statutory provision corresponding to section 171(2) of the Act.
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GST rules amendment updates specified rule omissions and redefines the Authority's functions under the GST framework.
The Delhi Goods and Services Tax (Fourth Amendment) Rules, 2022 amend the 2017 Rules effective 1st December, 2022 by omitting specified rules, rewording rule 127 to change the marginal heading from "Duties" to "Functions" and substituting the duty-based formulation with a functions-based formulation, and replacing clause (a) in the Explanation to define "Authority" as the Authority notified under the statutory provision corresponding to section 171(2) of the Act.
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