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of <h1>Telangana GST Rules Amended: Key Changes Include Omission of Rules and Updated Definition of 'Authority' Effective December 2022.</h1> The Telangana Goods and Services Tax (Fifth Amendment) Rules, 2022, were enacted under the Telangana Goods and Services Tax Act, 2017, effective from December 1, 2022. Key amendments include the omission of rules 122, 124, 125, 134, and 137. In rule 127, the term 'Duties' is replaced with 'Functions,' and the wording is adjusted to specify that the authority shall discharge functions. Additionally, the definition of 'Authority' in the Explanation after rule 137 is updated to refer to the authority notified under section 171(2) of the Act.
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