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of <h1>Punjab GST Rules Amended: Key Omissions and Terminology Changes Effective December 1, 2022; Rules 122, 124, 125, 134, 137 Affected.</h1> The Punjab Goods and Services Tax (Fifth Amendment) Rules, 2023, effective from December 1, 2022, introduce several changes to the Punjab Goods and Services Tax Rules, 2017. Key amendments include the omission of rules 122, 124, 125, 134, and 137. Additionally, in rule 127, the term 'Duties' is replaced with 'Functions,' and the phrase 'It shall be the duty of the Authority' is modified to 'The authority shall discharge the following functions.' Furthermore, the definition of 'Authority' in the Explanation after rule 137 is updated. These changes are enacted by the Governor of Punjab based on the Council's recommendations.
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