Delhi Goods and Services Tax (Fourth Amendment) Rules, 2022 - 24/2022-State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 20th February, 2023 No. 24/2022-State Tax No. F. 3 (36)/Fin.(Exp-I)/2022-23/DS-I/142 .-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), ), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement. - (1) These rules may be called the Delhi 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 Delhi 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; . By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. I (Exp-I) Note : The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No.F.3(10)/Fin.(Rev-I)/2017-18/DS-VI/342 dated 22nd June, 2017 and last amended, vide notification No. 22/2022- State Tax, dated the 17/02/2023, vide number No. F. 3 (35)/Fin.(Exp-I)/2022-23/DS-I/ 134, dated the 17/02/ 2023.