GST rule amendment revises Authority functions, omits several procedural rules and substitutes the Authority definition. The amendment omits Rules 122, 124, 125, 134 and 137 of the Sikkim GST Rules, 2017; rewords Rule 127 by changing its marginal heading from 'Duties' to Functions and replacing duty-centered wording with a functions-oriented formulation; and substitutes the Explanation clause to redefine 'Authority' as the Authority notified under sub-section (2) of section 171 of the Act, with the amendment designated as the Fourth Amendment and a specified commencement date.
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GST rule amendment revises Authority functions, omits several procedural rules and substitutes the Authority definition.
The amendment omits Rules 122, 124, 125, 134 and 137 of the Sikkim GST Rules, 2017; rewords Rule 127 by changing its marginal heading from "Duties" to Functions and replacing duty-centered wording with a functions-oriented formulation; and substitutes the Explanation clause to redefine "Authority" as the Authority notified under sub-section (2) of section 171 of the Act, with the amendment designated as the Fourth Amendment and a specified commencement date.
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