https://www.taxtmi.com/notifications?id=139796 The amendment omits Rules 122, 124, 125, 134 and 137 of the Sikkim GST Rules, 2017; rewords Rule 127 by changing its marginal heading from "Duties" to Functions and replacing duty-centered wording with a functions-oriented formulation; and substitutes the Explanation clause to redefine "Authority" as the Authority notified under sub-section (2) of section 171 of the Act, with the amendment designated as the Fourth Amendment and a specified commencement date. en-us Wed, 23 Nov 2022 00:00:00 +0530 Thu, 23 Feb 2023 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139796 The amendment omits Rules 122, 124, 125, 134 and 137 of the Sikkim GST Rules, 2017; rewords Rule 127 by changing its marginal heading from "Duties" to Functions and replacing duty-centered wording with a functions-oriented formulation; and substitutes the Explanation clause to redefine "Authority" as the Authority notified under sub-section (2) of section 171 of the Act, with the amendment designated as the Fourth Amendment and a specified commencement date. Notifications GST - States Wed, 23 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139796