Sunset provision for Section 171 examinations: Authority stops accepting requests to probe input tax credit or rate pass through. The notification appoints the 1st day of April, 2025 as the date from which the Authority under Section 171 shall not accept any request to examine whether input tax credits availed or reductions in tax rates have resulted in commensurate reductions in the prices of goods or services supplied by a registered person; the measure takes effect on publication in the Official Gazette.