Laws and sections by number or title, due dates, pages, and updates.
The Central Government amends the Central Goods and Services Tax Rules 2017 to update provisions on the anti-profiteering authority. The amendment omits rules 122, 124, 125, 134, and 137. The amendment replaces the marginal heading and text in rule 127 to state the functions of the authority instead of duties. The amendment also replaces clause (a) of the Explanation after rule 137 to define the Authority as the authority notified under sub-section 2 of section 171 of the Act. These rules come into force on the 1st day of December 2022.
What you must do
Key dates
Law this touches
Who is affected
Ask about this notification
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 24/2022 – Central Tax
New Delhi, the 23rd November, 2022
G.S.R... (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: —
(2) They shall come into force with effect from 1st day of December, 2022.
(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 Secretary
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, 2022.
