CGST (Fourth Amendment) Rules, 2022 – Anti-Profiteering Provisions Omitted

Notification No.: 24/2022 – Central Tax
Date of Notification: 23rd November 2022

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 164 – Power of Central Government to make rules
  • Section 171(2) – Authority under Anti-profiteering provisions
• CGST Rules, 2017 (Amended):
  • Rule 122, 124, 125, 134, 137 – Omitted
  • Rule 127 – Modified (duties replaced with functions)
  • Explanation to Rule 137 – Substituted definition of “Authority”

Summary of Notification:

1. This notification introduces the Central Goods and Services Tax (Fourth Amendment) Rules, 2022, effective from 1st December 2022.
2. The notification omits Rules 122, 124, 125, 134, and 137, which were related to the structure, functions, and powers of the National Anti-Profiteering Authority (NAA) under GST.
3. Rule 127 has been amended: the marginal heading “Duties” is replaced with “Functions”, and the wording changed from “It shall be the duty of the Authority” to “The Authority shall discharge the following functions”. This redefines the role of the authority in a more functional rather than obligatory manner.
4. The Explanation after Rule 137 has been substituted to clarify that the term “Authority” refers to the Authority notified under Section 171(2) of the CGST Act.

Source: Notification No.: 24/2022 – Central Tax