Rule 122 of 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 or have held an equivalent post under the existing law, to be nominated by the Council.

Amendments History:

1. The words “for at least one year” inserted in clause (b) vide Central Tax Notification 34/2017 dt. 15/09/2017.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of Amendments made by all such Notifications upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.