Simplified Explanation of Notification No. 24/2022 – Central Tax

Context:

Notification No. 24/2022 amends the Central Goods and Services Tax (CGST) Rules, 2017. These amendments affect various rules and definitions related to GST procedures.

Key Changes:

1. Omission of Rules:

1. • Rule 122: Removed from the CGST Rules.
   • Rules 124 and 125: Also removed.
   • Rule 134: Removed.
   • Rule 137: Removed.

2. Amendment of Rule 127:

1. • Heading Change: The heading of Rule 127 is updated from “Duties” to “Functions”.
   • Content Change: The wording in Rule 127 is revised. Instead of saying “It shall be the duty of the Authority,” the new wording is “The authority shall discharge the following functions.”

3. Updated Definition:

1. • Explanation Update: The definition of “Authority” in the Explanation is revised. The term now refers to the “Authority notified under sub-section (2) of section 171 of the Act.”

Effective Date:

These changes took effect on December 1, 2022.