Updates

1 [Rule 134. Decision to be taken by the majority. – (1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present […]

Rule 133. Order of the Authority. –   (1) The Authority shall, within a period of 1 [six]months from the date of the receipt of the report from the 2 [Director General of Anti-profiteering] determine whether a registered person has passed on the benefit of the reduction in the rate of tax on the supply of goods or services or […]

Rule 132. Power to summon persons to give evidence and produce documents. – (1) The 1 [Authority,] 2 [Director General of Anti-profiteering], or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise the power to summon any person whose attendance he considers necessary either to give evidence or to produce […]

Rule131. Cooperation with other agencies or statutory authorities. – Where the 1 [Director General of Anti-profiteering] deems fit, he may seek opinion of any other agency or statutory authorities in the discharge of his duties.     1. Substituted vide Notification No. 29/2018-CT dated 06.07.2018 w.e.f. 12.06.2018.

Rule 130. 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),shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis. (2) The 1 [Director General of Anti-profiteering] may […]

Rule 129. 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 on the supply of goods or services or the benefit of input tax credit to the […]

Rule 128. 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 1 [or within such extended period Not exceeding a further period of one month for reasons to be recorded in writing as may be […]

Rule 127. Duties of the Authority. – It shall be the duty of the Authority,- (i) to determine whether any reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit has been passed on to the recipient by way of commensurate reduction in prices; (ii) to identify […]

Rule 126. 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 benefit of input tax credit has been passed on by the registered person to the recipient […]

1 [ Rule 125. Secretary to the Authority . – An officer Not below the rank of Additional Commissioner (working in the 2 [Directorate General of Anti-profiteering]) shall be the Secretary to the Authority.] 1. Substituted for the word “Safeguards” vide Notification No. 14/2018-CT dated 23.03.2018. 2. Substituted vide Notification No.29/2018-CT dated 06.07.2018 w.e.f. 12.06.2018 for “The Additional Director General of Safeguards under the […]