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    <title>Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2022</title>
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    <description>The Gujarat GST (Fourth Amendment) Rules, 2022, effective from 1 December 2022, omit rules 122, 124, 125, 134 and 137 of the 2017 Rules; amend rule 127 by changing the marginal heading from &quot;Duties&quot; to &quot;Functions&quot; and substituting the duty clause with a functions clause; and replace Explanation clause (a) after rule 137 to define &quot;Authority&quot; as the Authority notified under subsection (2) of section 171 of the Act.</description>
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