Amendment to GST rules revises Authority functions, omits specified procedural rules and redefines 'Authority' in rules. Telangana amends the GST Rules effective 1 December 2022: Rules 122, 124, 125, 134 and 137 are omitted; Rule 127's marginal heading is changed from 'Duties' to 'Functions' and its text is revised to state that the Authority shall discharge specified functions; and the Explanation after Rule 137 substitutes clause (a) to define 'Authority' as the Authority notified under the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Amendment to GST rules revises Authority functions, omits specified procedural rules and redefines 'Authority' in rules.
Telangana amends the GST Rules effective 1 December 2022: Rules 122, 124, 125, 134 and 137 are omitted; Rule 127's marginal heading is changed from "Duties" to "Functions" and its text is revised to state that the Authority shall discharge specified functions; and the Explanation after Rule 137 substitutes clause (a) to define "Authority" as the Authority notified under the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
