Rule-132 of CGST Rules 2017 Power to summon persons to give evidence and produce documents.- (1) The Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise the…
Category: GST Rules
GST Rules
Cooperation with other agencies or statutory authorities by Anti Profiteering Committee
Rule-131 of CGST Rules 2017 Cooperation with other agencies or statutory authorities.- Where the Director General of Safeguards deems fit, he may seek opinion of any other agency or statutory authorities in the discharge of his duties. Share on: whatsapp
Confidentiality of information of Anti Profiteering Committee
Rule-130 of CGST Rules 2017 Confidentiality of information– (1) Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005),…
How anti-Profiteering Committee would Initiate & Conduct Proceedings
Rule-129 of CGST Rules 2017 Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in the rate of tax…
How Standing Committee and Screening Committee will Scrutunize a application against Anti-Profiteering
Rule-128 of CGST Rules 2017 Examination of application by the Standing Committee and Screening Committee.- (1) The Standing Committee shall, within a period of two months from the date of the receipt of a written application, in such form and manner…
Duties of the anti Profiteering Authority
Rule-127 of CGST Rules 2017 Duties of the Authority.- It shall be the duty of the Authority,- to determine whether any reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit…
Power to determine the methodology and procedure to determine Profit by Anti Profiteering Authority
Rule-126 of CGST Rules 2017 Power to determine the methodology and procedure.- The Authority may determine the methodology and procedure for determination as to whether the reduction in the rate of tax on the supply of goods or services or the…
Secretary to the anti Profiteering Authority
Rule-125 of CGST Rules 2017 Secretary to the Authority.- The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority. Share on: whatsapp
Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Anti Profiteering Authority
Rule-124 of CGST Rules 2017 Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority:- (1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of…
Constitution of the Standing Committee and Screening Committees under GST
Rule-123 of CGST Rules 2017 Constitution of the Standing Committee and Screening Committees.- (1) The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by A…