Central Goods and Services Tax (Fourth Amendment) Rules, 2022 – CBIC omitted following GST Rules 122,124,125,134 and 137 vide Notification No. 24/2022 – Central Tax Dated 23rd November, 2022 which are related to National Anti-Profiteering Authority. It ameds rule 127 (Duties of the Authority) and inserts and an explanation below rule 137.
Rule 122 relates to Constitution of the Authority, Rule 124 relates to Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority. Rule 125 relates to Secretary to the Authority, Rule 134 relates to Decision to be taken by the majority and Rule 137 relates to Tenure of Authority.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi
Notification No. 24/2022 – Central Tax Dated 23rd November, 2022
G.S.R. 843(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —
1. Short title and commencement.—(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;’.
[F. No. CBIC-20/2/2022-GST]
VIKRAM VIJAY WANERE, Under Secy.
Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published, vide number G.S.R. 610(E), dated the 19th June, 2017 and were last amended, vide notification No.22/2022 -Central Tax, dated the 15th November, 2022, vide number G.S.R. 817(E), dated the 15th November, 2022G.S.R. 817(E), dated the 15th November, 2022.
