Rule 122 of CGST Rules 2017: Constitution of the Anti-Profiteering Authority

Rule 122 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Constitution of the Anti-Profiteering Authority

Provisions under Rule 122 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Constitution of the Anti-Profiteering Authority”, are as under:

CGST Rule 122: Constitution of the Authority (Chapter-XV: Anti-Profiteering) 

The Authority shall consist of,-

(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and

(b) four Technical Members who are or have been Commissioners of State tax or central tax [for at least one year]$1 or have held an equivalent post under the existing law, to be nominated by the Council.

Amendments History:

$1. Inserted vide Notification No. 34/2017 Central Tax dt. 15 Sept. 2017

—–

Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 10 Sept. 2018) shared by CBIC (i.e. as notified/ amended upto 10 Sept. 2018 by the CBIC). For detailed information/ subsequent updates, please refer relevant Notifications.

It may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).

Related Posts:

Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

Leave a Reply

This site uses Akismet to reduce spam. Learn how your comment data is processed.

Free NewsLetter

Please Signup for 

CA Club's Daily Updates via Email

Note: After submitting your email below, please check your inbox. You need to Open the email from Feedburner and click on the confirmation link to complete the process !!