GST Notification 24/2022 | Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022

GST Notification 24/2022-Central Tax ,dt. 23-11-2022

For GST Notification 24/2022

  1. These rules may be called the Central Goods and Services Tax (Fourth
    Amendment) Rules, 2022.
    (2) They shall come into force with effect from 1st day of December, 2022.
  2. In the Central Goods and Services Tax Rules, 2017, —
    (a) rule 122 shall be omitted;
    (b) rules 124 and 125 shall be omitted;
    (c) in rule 127,-

(i) in the marginal heading, for the word “Duties”, the word “Functions”, shall be substituted;
(ii) for the words “It shall be the duty of the Authority,-”, the words “The authority shall discharge the following functions, namely:–” shall be substituted;

(d) rule 134 shall be omitted;
(e) rule 137 shall be omitted;

(f) after rule 137, in the Explanation, for clause (a), the following clause shall be substituted, namely:– ‘(a) “Authority” means the Authority notified under sub-section (2) of section 171 of the Act;’.


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