Notification No. 24/2022
Date: November 13, 2022
Subject: Amendment to CGST Rules, 2017 to align anti-profiteering framework with section 171.
Description:
Rules relating to the National Anti-Profiteering Authority are omitted. References to duties are replaced with functions under section 171. The amendment restructures the anti-profiteering mechanism in line with statutory changes.
Effective Date:
1 December 2022