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