Punjab GST Rules amendment confirms retrospective commencement and omits specified rules while redefining Authority and duties. The Punjab GST (Fifth Amendment) Rules, 2023, effective from 1 December 2022, omit rules 122, 124, 125, 134 and 137; retitle rule 127 from 'Duties' to 'Functions' and replace duty language with 'The authority shall discharge the following functions, namely:'; and substitute the Explanation to define Authority as the Authority notified under subsection (2) of section 171 of the Act.
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Punjab GST Rules amendment confirms retrospective commencement and omits specified rules while redefining Authority and duties.
The Punjab GST (Fifth Amendment) Rules, 2023, effective from 1 December 2022, omit rules 122, 124, 125, 134 and 137; retitle rule 127 from "Duties" to "Functions" and replace duty language with "The authority shall discharge the following functions, namely:"; and substitute the Explanation to define Authority as the Authority notified under subsection (2) of section 171 of the Act.
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