In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:-

1. Short title and commencement.-

(1) These rules may be called the Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2022.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force from 1st day of December, 2022.

2. In the Chhattisgarh 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 Governor of Chhattisgarh,

HIM SHIKHAR GUPTA, Special Secretary.