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    <title>Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2022</title>
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    <description>The notification amends the 2017 GST Rules under statutory rulemaking power by omitting rules 122, 124, 125, 134 and 137; revising rule 127 to change the marginal heading from &quot;Duties&quot; to Functions and to replace duty language with an explicit statement that the Authority shall discharge specified functions; and substituting the Explanation&#039;s clause (a) to define &quot;Authority&quot; as the body notified under the Act. These changes take effect from the commencement date stated in the notification.</description>
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