Central Goods and Services Tax (Fourth Amendment) Rules, 2022

Nov 24, 2022 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Central Board of Indirect Taxes and Customs (CBIC) on November 23, 2022, issued the Central Goods and Services Tax (Fourth Amendment) Rules, 2022 to further amend the Central Goods and Services Tax Rules, 2017.

The following has been amended namely: -

• Rules 122, 124, 125, 134, and 137 under Chapter XV which states “Anti-Profiteering” has been omitted.

• Rule 127 has been substituted namely: -

“Functions of the Authority

The authority shall discharge the following functions namely: -

(i) To determine whether any reduction in the rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices”

• The Explanation after rule 137 clause (a) has been substituted namely: -

(a) “Authority” means the Authority notified under sub-section (2) of section 171 of the Act


This shall come into force with effect from December 01, 2022.


[Notification No. 24/2022 – Central Tax]



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