Notification No. 24/2022
Date: November 23, 2022
Subject: Central Goods and Services Tax (Fourth Amendment) Rules, 2022 – Omission of anti-profiteering rules
Description:
This notification omits Rules 122, 124, 125, 134 and 137 of the CGST Rules relating to the National Anti-Profiteering Authority. It also amends Rule 127 to redefine functions of the authority notified under Section 171. The amendment aligns the rules with the shift of anti-profiteering oversight to CCI.
Amendment:
This notification amends notification No. 3/2017