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<h1>Sikkim GST Rules Amended: Rules 122, 124, 125, 134, 137 Omitted; 'Duties' Changed to 'Functions' in Rule 127.</h1> The Sikkim Goods and Services Tax (Fourth Amendment) Rules, 2022, effective from December 1, 2022, introduces changes to the Sikkim Goods and Services Tax Rules, 2017. The amendments include the omission of rules 122, 124, 125, 134, and 137. In rule 127, the term 'Duties' is replaced with 'Functions,' and the phrasing is adjusted to reflect that the authority will now discharge specific functions. Additionally, the explanation following rule 137 is modified to redefine 'Authority' as the entity notified under section 171(2) of the Act.